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    <description>The CENVAT Credit (Fifth Amendment) Rules, 2005 amend rule 6(3)(a) by substituting sub-clause (viii) to specify that Liquefied Petroleum Gases (LPG) falling under the stated First Schedule tariff items are eligible for CENVAT credit; the amendment is made under powers in the Central Excise Act and the Finance Act and takes effect on publication in the Official Gazette.</description>
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