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    <title>Trading activities are also done in the same premises</title>
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    <description>Obligations include obtaining First Stage Dealer Registration, allocating a separate lock-and-key area for trading stock within the excise-registered premises, maintaining the D-3 register for receipt and sale of trading goods, and issuing invoices; these measures segregate trading stock from manufacturing inputs and ensure excise compliance where Cenvat credit is not claimed on goods held for resale.</description>
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