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    <title>Procedure for clearing duty paid materials</title>
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    <description>If cenvat credit was availed on the entire consignment, the supplier may sell previously duty-paid unsold goods after reversing the credit attributable to those goods; cenvat records evidencing the reversal and original credit entries will suffice for clearance. If credit was not claimed on the whole consignment or facts differ, the procedure depends on the specific circumstances and must be ascertained.</description>
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