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    <title>Intimation for duty paid goods return to the factory</title>
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    <description>Intimation when duty paid goods are returned to the factory is advised to protect CENVAT credit and supply VAT audit evidence; the rule requires intimation only if there is a difficulty in returning goods, while local commissioner directions may impose further conditions and non compliance will be assessed case by case.</description>
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      <description>Intimation when duty paid goods are returned to the factory is advised to protect CENVAT credit and supply VAT audit evidence; the rule requires intimation only if there is a difficulty in returning goods, while local commissioner directions may impose further conditions and non compliance will be assessed case by case.</description>
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