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The case of the petitioners is that they have sizable stock of goods purchased prior to the said period and on which, by virtue of the said condition, no cenvat credit would be available.

Shanti Prime Publication Pvt. Ltd.

Transition of CENVAT credit — Filco Trade Centre Pvt. Ltd. & Ors. vs. Union of India & Ors. [2017] 1 TAXLOK.COM 043 (Gujarat)

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