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    <title>Applicability of transaction value provision for paying duty on sale value</title>
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    <description>When inputs are removed as such the Cenvat Credit Rules, 2004 require payment equal to the Cenvat credit availed on those inputs rather than permitting routine use of transaction value; using transaction value imposes detailed consignment-level recordkeeping and can trigger reversal of actual Cenvat credit where transaction value or computed duty is lower than the original credit, creating compliance difficulties.</description>
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