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    <description>Cenvat credit on imported goods sent to a factory but invoiced to an office requires preservation of delivery proof, use of the appropriate branch code on the bill of entry or transfer by invoice to reflect the receiving unit, and prior intimation to the jurisdictional superintendent with supporting documents; endorsement of bill of entry is constrained by public notice, so stamping by an authorised signatory and formal notification are recommended to regularise credit.</description>
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