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    <title>cenvat credit</title>
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    <description>Entitlement to Cenvat credit depends on the registered manufacturer proving actual use of inputs in its factory and having duty paying documents in its name; without registration and documentary title, credit is not supportable. Practical options include the third party obtaining Central Excise registration and import documents in its name, or the principal effecting a high seas sale so the third party files the bill of entry and claims credit.</description>
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      <description>Entitlement to Cenvat credit depends on the registered manufacturer proving actual use of inputs in its factory and having duty paying documents in its name; without registration and documentary title, credit is not supportable. Practical options include the third party obtaining Central Excise registration and import documents in its name, or the principal effecting a high seas sale so the third party files the bill of entry and claims credit.</description>
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