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    <title>Refund of 4% Additional Duty of Customs (4% Special CVD) in pursuance of NotificationNo.102/2007-Customs dated 14.9.2007 - Applicability to manufacturers in textile sector - reg.</title>
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    <description>Clarifies that Special CVD paid on imported inputs is eligible for CENVAT credit and can be utilized where the manufacturer pays excise duty on the final product; manufacturers availing full exemption for final products who do not pay excise duty cannot claim CENVAT credit or refund under the customs exemption notification, and refund is unavailable where the State VAT payment condition on inputs cannot be satisfied because inputs are consumed in manufacture.</description>
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    <pubDate>Wed, 15 Sep 2010 00:00:00 +0530</pubDate>
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      <title>Refund of 4% Additional Duty of Customs (4% Special CVD) in pursuance of NotificationNo.102/2007-Customs dated 14.9.2007 - Applicability to manufacturers in textile sector - reg.</title>
      <link>https://www.taxtmi.com/circulars?id=8262</link>
      <description>Clarifies that Special CVD paid on imported inputs is eligible for CENVAT credit and can be utilized where the manufacturer pays excise duty on the final product; manufacturers availing full exemption for final products who do not pay excise duty cannot claim CENVAT credit or refund under the customs exemption notification, and refund is unavailable where the State VAT payment condition on inputs cannot be satisfied because inputs are consumed in manufacture.</description>
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      <pubDate>Wed, 15 Sep 2010 00:00:00 +0530</pubDate>
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