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<h1>Manufacturers' warehouses can claim input credit via invoices under Rule 9, aligning with dealer regulations since 2016.</h1> A manufacturer with multiple factories can claim credit on inputs received via an invoice from the manufacturer's warehouse, which obtains inputs through specified documents under Rule 9. The rules applicable to first or second stage dealers under the Excise Act will similarly apply to the manufacturer's warehouse. This provision was inserted and amended in 2016, ensuring that warehouses function under the same regulatory framework as dealers for credit distribution on inputs.