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    <title>Proportionate credit</title>
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    <description>Where a manufacturer produces both dutiable and exempted goods, maintain separate inventory records for inputs used in dutiable goods to avail full credit, and apply the formula in Rule 6(3A) to proportionate and avail input service tax credit for common services that cannot be segregated.</description>
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      <description>Where a manufacturer produces both dutiable and exempted goods, maintain separate inventory records for inputs used in dutiable goods to avail full credit, and apply the formula in Rule 6(3A) to proportionate and avail input service tax credit for common services that cannot be segregated.</description>
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