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    <title>Amends CENVAT Credit Rules. 2004</title>
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    <description>The amendment inserts a provision requiring a manufacturer to pay an amount equivalent to CENVAT credit taken where an input or capital good is fully written off or a full write-off provision is made; if that input or capital good is later used in manufacture of final products, the manufacturer may re avail the equivalent credit subject to the other provisions of the CENVAT Credit Rules.</description>
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