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<h1>Buyers can access goods at reduced duty under Central Excise Rules, 2001 by applying and maintaining records.</h1> Buyers can obtain goods at nil or concessional duty rates by following the Central Excise Rules, 2001. This involves applying to the Assistant/Deputy Commissioner (AC/DC) in quadruplicate, executing a bond, and maintaining detailed records of goods received and consumed. Monthly returns must be filed by the 10th of the following month. Goods can be sent to other manufacturers or for job work with Commissioner approval. Duty becomes payable if goods are not used as intended or are lost in transit. Cenvat credit is unavailable unless full duty is paid, and supplier-manufacturers must reverse Cenvat credit on inputs if the final product is cleared without duty.