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    <title>Availment and utilisation of modvat credit of duty paid on inputs under Rule 57F (1)(ii)</title>
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    <description>Credit for modvat must not be denied where duty on inputs removed under the special removal payment provision has been paid on excise invoices issued under the excise invoice regime; amendments to invoice requirements were procedural and not intended to prevent users who paid duty on such invoices from availing input credit.</description>
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      <description>Credit for modvat must not be denied where duty on inputs removed under the special removal payment provision has been paid on excise invoices issued under the excise invoice regime; amendments to invoice requirements were procedural and not intended to prevent users who paid duty on such invoices from availing input credit.</description>
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