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    <title>about taking credit on the parts of machinery</title>
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    <description>Cenvat credit attributable to Special Additional Duty (SAD) on imported machinery parts can be claimed in full in the year of purchase, whereas credit attributable to Countervailing Duty (CVD) must be availed in two instalments, with half in the year of import and the remaining half in the subsequent year.</description>
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      <description>Cenvat credit attributable to Special Additional Duty (SAD) on imported machinery parts can be claimed in full in the year of purchase, whereas credit attributable to Countervailing Duty (CVD) must be availed in two instalments, with half in the year of import and the remaining half in the subsequent year.</description>
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