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    <description>ARE-1 is advisable for export of inputs or trading goods to establish proof of export and secure export-related benefits; it must be signed by both manufacturer-exporter and merchant exporter, and manufacturers intending to trade inputs should amend their IEC and registrations accordingly. Even when CENVAT credit has not been availed, ARE-1 provides a safer compliance mechanism distinguishing removal as such from trading sales.</description>
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