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    <title>Credit available after 2 years</title>
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    <description>Credit of customs duties on imported capital goods and inputs, including CVD, education cess, SHE cess and additional customs duty, is available despite an approximate two year gap before manufacture. To secure and utilise such credit the taxpayer should obtain registration and disclose the credits by filing returns (including nil returns where appropriate) showing the details, rather than relying solely on entry in a register.</description>
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      <description>Credit of customs duties on imported capital goods and inputs, including CVD, education cess, SHE cess and additional customs duty, is available despite an approximate two year gap before manufacture. To secure and utilise such credit the taxpayer should obtain registration and disclose the credits by filing returns (including nil returns where appropriate) showing the details, rather than relying solely on entry in a register.</description>
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