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    <title>CENVAT CREDIT ON RE-IMPORTED GOODS</title>
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    <description>Cenvat credit on countervailing duty is admissible only where payment is supported by duty paying documentary evidence, including a Bill of Entry that shows the CVD amount; if the CVD is not exhibited on these documents credit is not admissible and where the Bill of Entry shows CVD as nil no credit arises.</description>
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