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    <title>AVAILMENT OF CENVAT CREDIT</title>
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    <description>Input Tax Credit is available for manufacturing enterprises on inputs used in production - including components, raw materials and paint - and on capital goods used in or essential to manufacturing; however, Schedule E (sub section (1) of section 8) disallows credit on the specific items listed therein, limiting availability for those excluded items.</description>
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      <law>VAT / Sales Tax</law>
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