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of <h1>CENVAT Credit Rules 2004: Framework for Claiming Duty Credit on Inputs, Capital Goods, and Service Taxes in Manufacturing.</h1> The CENVAT Credit Rules, 2004, established by Notification No. 23/2004-CE (N.T.) on September 10, 2004, introduce a framework for allowing credit on duties paid for inputs, capital goods, and service taxes related to manufacturing and service provision. These rules simplify the process of claiming credit for duties paid on specified inputs and capital goods used directly or indirectly in manufacturing final products or providing services. The credit can be applied to the duty payable on final products, adhering to specific conditions outlined in the rules.
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