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    <title>OBLIGATIONS OF MANUFACTURER OF DUTIABLE AND EXEMPTED GOODS AND PROVIDER OF TAXABLE AND EXEMPTED SERVICES</title>
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    <description>Rule 6 requires that where separate accounts are not maintained, manufacturers and output service providers must either make a prescribed payment based on exempted output value or compute and pay the CENVAT credit attributable to inputs and input services used for exempted outputs; the latter requires written intimation, provisional monthly apportionment using prior-year ratios, annual reconciliation with payment or adjustment of shortfall or excess, interest on delayed payment, and reporting to the Superintendent within prescribed deadlines.</description>
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