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    <description>A surviving registered unit may receive goods returned by a customer if the return is accompanied by a duty-paying invoice addressed to that unit; the receiving unit must record the receipt and may treat the goods as inputs eligible for cenvat credit under the central excise rules on return of duty-paid goods and the cenvat credit rules on removal and reinstatement, provided the duty-paying document shows the duty amount and the credit is claimed in accordance with the rules.</description>
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