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CENVAT credit - Rule 3(5) of CCR, 2004 - removal of base oil - The input were manufactured prior to imposition of education cess in the Budget of 2004, for this reason also demand of education cess on removal of input as such is not correct - Tri

Central Excise - CENVAT credit - Rule 3(5) of CCR, 2004 - removal of base oil - The input were manufactured prior to imp .....

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