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    <title>Treatment of cenvat credit of capital goods</title>
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    <description>CENVAT credit must be reversed where an input or capital good on which credit was taken is written off fully or a full provision for write off is made before the good is put to use; the manufacturer shall pay an amount equivalent to the CENVAT credit taken. If the said input or capital good is subsequently used in manufacture, the manufacturer may again take credit equivalent to the CENVAT credit paid earlier, subject to other provisions of the rules.</description>
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      <description>CENVAT credit must be reversed where an input or capital good on which credit was taken is written off fully or a full provision for write off is made before the good is put to use; the manufacturer shall pay an amount equivalent to the CENVAT credit taken. If the said input or capital good is subsequently used in manufacture, the manufacturer may again take credit equivalent to the CENVAT credit paid earlier, subject to other provisions of the rules.</description>
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