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    <title>Formula - Cenvat credit rule</title>
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    <description>Cenvat credit allocation under Rule 6 is simplified for manufacturers producing dutiable and exempted goods without providing taxable services: credits for inputs and input services exclusively for dutiable goods are fully available, while credits related to exempted goods must be excluded or apportioned, with practical computation cross-referenced to Rule 3A for detailed working.</description>
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