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    <title>As such removal</title>
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    <description>Removal of inputs or capital goods &quot;as such&quot; to a job worker requires reversal of Cenvat credit equal to the credit availed, and invoices should carry a remark indicating clearance under the relevant Cenvat Credit rule; where duty paid exceeds credit taken, the manufacturer must reconcile credits, duty paid, and transaction records for audit.</description>
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