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    <title>CENVAT - Rule 57A Amended, New Form of Return (RT-12) Prescribed</title>
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    <description>The rules restrict CENVAT credit utilisation to the balance available on the fifteenth day for first fortnight liabilities and on the last day for second fortnight liabilities, or on a monthly basis for manufacturers availing annual value based exemption; and prescribe RT-12 as the consolidated return under Rules 54 and 173G requiring detailed product, production, removal, duty liability and payment particulars, interest and miscellaneous payment disclosures together with a self assessment declaration and specified procedural notes.</description>
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