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    <title>Rate of Excise duty in case of Supplementary Invoice</title>
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    <description>The applicable excise rate is the rate prevailing at the time of clearance (removal); retrospective amendments to purchase orders do not change the duty rate that applied on removal. Supplementary invoices do not amount to a new removal, though interest may be payable if duty is remitted late, and purchasers may avail cenvat credit on the basis of supplementary invoices.</description>
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      <description>The applicable excise rate is the rate prevailing at the time of clearance (removal); retrospective amendments to purchase orders do not change the duty rate that applied on removal. Supplementary invoices do not amount to a new removal, though interest may be payable if duty is remitted late, and purchasers may avail cenvat credit on the basis of supplementary invoices.</description>
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      <law>Central Excise</law>
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