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    <description>A transitional sub-rule permits manufacturers with disputes over CENVAT credit on inputs used for exempted final products for the period 1 July 2001 to 28 February 2002 to pay an amount equivalent to the attributable CENVAT credit (excluding inputs used as fuel) before or after clearance of such goods, notwithstanding other sub-rules, with an interest obligation from the due date (the fifth day of the month following clearance) until payment.</description>
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      <description>A transitional sub-rule permits manufacturers with disputes over CENVAT credit on inputs used for exempted final products for the period 1 July 2001 to 28 February 2002 to pay an amount equivalent to the attributable CENVAT credit (excluding inputs used as fuel) before or after clearance of such goods, notwithstanding other sub-rules, with an interest obligation from the due date (the fifth day of the month following clearance) until payment.</description>
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