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    <description>Whether a manufacturing unit may avail CENVAT credit where supplier invoices are issued in the name of one unit but costs, including duties and service tax, are debited to another unit through inter division accounts; suggested compliance pathways include registration under a Large Taxpayer Unit for transfer of CENVAT credit, Input Service Distributor registration for service tax, or a Centralized Registration Certificate to permit centralized utilization or allocation of input credits.</description>
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