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    <title>Sales return - cenvat credit</title>
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    <description>CENVAT credit on returned goods can be availed without a specific time limit subject to compliance with the applicable central excise procedural rule; credit may be taken before clearance of reprocessed goods. Traders do not avail credit but pass it on; the original duty paid document, original invoice and original packed condition of goods are the primary documentary evidences required to take or reverse CENVAT on sales returns.</description>
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