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    <title>GOODS RECEIPT</title>
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    <description>CENVAT credit is admissible only after imported goods are physically received in the factory and properly recorded. Goods received in multiple consignments under a single invoice/BL should be recorded as received, with GRNs prepared date wise for partial receipts. Maintain inventory records and reconcile the total imported quantity with GRNs to substantiate the credit entitlement upon full receipt in factory premises.</description>
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