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    <description>Entitlement to input credit was upheld where goods and components used to fabricate or install pollution control equipment qualified as capital goods; refunds for inputs in waste destined for export were allowed; procedural defects in invoices did not justify denial of credit if duty-paid goods were used; credit on scrap removed on payment of duty need not be disallowed where reversals or duty payments occurred; apportionment under reversal rules for mixed excisable and non-excisable production was treated as acceptable.</description>
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      <description>Entitlement to input credit was upheld where goods and components used to fabricate or install pollution control equipment qualified as capital goods; refunds for inputs in waste destined for export were allowed; procedural defects in invoices did not justify denial of credit if duty-paid goods were used; credit on scrap removed on payment of duty need not be disallowed where reversals or duty payments occurred; apportionment under reversal rules for mixed excisable and non-excisable production was treated as acceptable.</description>
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