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    <title>about selling goods received from a non-excisable mfg.</title>
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    <description>If returned goods are excisable, onward sale must include excise duty. Cenvat credit is claimable on the goods where the recipient possesses the transporter duplicate (DFT copy) as supporting evidence, and VAT credit may be availed where the sale/return occurs within the same State.</description>
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