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of <h1>Manufacturers can claim input credit via warehouse invoices under Rule 11, ensuring consistent treatment across stages.</h1> A manufacturer with multiple factories can claim credit on inputs received through an invoice issued by their warehouse, which acquires inputs as per documents specified under Rule 11. The rules applicable to first or second stage dealers under the Excise Act also apply to the manufacturer's warehouse, ensuring consistent treatment of input credit distribution across different stages of manufacturing and warehousing.
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