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    <description>Amendments revise Cenvat Credit entitlement by redefining Inputs and Input Services, allowing credit on capital goods used off-premises for electricity generation, denying credit on goods/services covered by concessional or exempt categories and trading/abatement activities, extending entitlement to job workers and merchant traders, imposing sectoral caps and specific restrictions, and prescribing time limits, reversal mechanisms, separate record-keeping and shortened filing timelines for small-scale units.</description>
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