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    <title>PROVISIONS RELATING TO CENVAT CREDIT ON INPUTS</title>
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    <description>The rules define &quot;input&quot; with specified inclusions and exclusions, permit CENVAT credit from the statutory effective date and on transitional stocks, and allow utilisation of input credit for excise on final products, specified amounts on removal of inputs or capital goods, certain rule-based payments, and service tax; credits linked to particular exemption notifications are restricted to duty on products cleared under those notifications.</description>
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