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    <title>Modvat credit - Inputs obtained from breaking-up of ships</title>
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    <description>The amendment deletes the fourth proviso clause authorizing Modvat credit of specified duty paid in respect of inputs obtained from ship breaking under specified tariff headings and removes the per tonne cap on such credit.</description>
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      <description>The amendment deletes the fourth proviso clause authorizing Modvat credit of specified duty paid in respect of inputs obtained from ship breaking under specified tariff headings and removes the per tonne cap on such credit.</description>
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