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    <description>Authorised dealers may claim credit only for excise duty on inputs consumed in providing the taxable service: excise duty on spare parts used in servicing is eligible for credit if supported by valid duty payment documents, whereas excise duty on complete two wheelers purchased for resale is not eligible because finished goods sold as such do not contribute to the service output.</description>
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      <description>Authorised dealers may claim credit only for excise duty on inputs consumed in providing the taxable service: excise duty on spare parts used in servicing is eligible for credit if supported by valid duty payment documents, whereas excise duty on complete two wheelers purchased for resale is not eligible because finished goods sold as such do not contribute to the service output.</description>
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