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    <title>THE FIFTH SCHEDULE - [See section 69(1)]</title>
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    <description>Where a dispute relating to adjustment of CENVAT credit on inputs used in or in relation to exempted final products for the period 1 April 2000 to 30 June 2001 is pending on assent of the Finance Bill, 2010, a manufacturer (except for inputs intended as fuel) may pay an amount equivalent to the CENVAT credit attributable to those inputs before or after clearance of such exempted goods, provided the manufacturer pays interest from the date of clearance until the date of payment.</description>
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      <description>Where a dispute relating to adjustment of CENVAT credit on inputs used in or in relation to exempted final products for the period 1 April 2000 to 30 June 2001 is pending on assent of the Finance Bill, 2010, a manufacturer (except for inputs intended as fuel) may pay an amount equivalent to the CENVAT credit attributable to those inputs before or after clearance of such exempted goods, provided the manufacturer pays interest from the date of clearance until the date of payment.</description>
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