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of <h1>Section 2A of Central Excise Act: 'Duty' includes Central Value Added Tax (CENVAT) unless specified otherwise.</h1> In the Central Excise Act, 1944, Section 2A specifies that unless explicitly stated otherwise or required by context, the terms 'duty,' 'duties,' 'duty of excise,' and 'duties of excise' are to be interpreted as including 'Central Value Added Tax (CENVAT).'
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