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    <description>Intermediate goods used as captive consumption are exempt under Notification No. 67/95 CE and invoices should reference that exemption. If a self invoice is raised under the Valuation Rules and duty is discharged, Cenvat credit can be availed on those invoices, subject to departmental requirements such as a cost accountant certificate (CAS 4) to substantiate production cost and support the credit claim.</description>
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