CENVAT credit - Outward transportation - if the contention is accepted, the appellant would end up...

CENVAT credit - Outward transportation - if the contention is accepted, the appellant would end up availing undue privilege of credit balance by paying tax lower than that envisaged by the sovereign legislature. It would also constitute retention of the tax recovered from customer which is not the intent of the CENVAT Credit Rules. - AT .....

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