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    <description>If an input is procured from a non excisable unit, export of that input with manufactured goods does not require the rebate claim procedure or UT-1; rebate requires payment of excise duty and later refund claim. If the exporter undertakes manufacturing using the purchased input, the exporter may follow either the rebate/refund route (with duty payment) or the UT-1 procedure depending on whether the input is dutiable and the nature of processing.</description>
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      <description>If an input is procured from a non excisable unit, export of that input with manufactured goods does not require the rebate claim procedure or UT-1; rebate requires payment of excise duty and later refund claim. If the exporter undertakes manufacturing using the purchased input, the exporter may follow either the rebate/refund route (with duty payment) or the UT-1 procedure depending on whether the input is dutiable and the nature of processing.</description>
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