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    <description>If the selling manufacturer did not avail Cenvat credit on the machine, no duty liability arises on either the seller or the purchaser when the used machine is sold after years of use.</description>
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      <description>If the selling manufacturer did not avail Cenvat credit on the machine, no duty liability arises on either the seller or the purchaser when the used machine is sold after years of use.</description>
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