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of <h1>Understanding Inputs, Capital Goods, and Input Services for Excise Duties: Definitions and Entitlements under Central Excise Rules.</h1> The definitions and entitlements for inputs, capital goods, and input services under the Central Excise rules. Inputs include all goods used in manufacturing, excluding certain fuels, and are eligible for credit if used within the production process. Capital goods encompass specific machinery and equipment used in manufacturing or providing services, with exclusions for office equipment. Input services cover any services used in manufacturing or providing output services, including those related to factory setup, maintenance, and business operations. The guide serves as a reference for understanding these categories in the context of excise duties.
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