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    <title>Cenvat credit on setting up plant</title>
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    <description>Deletion of &quot;setting up&quot; from the inclusive limb does not prevent CENVAT credit where a service is used directly or indirectly in or in relation to the manufacture of final products and their clearance; credits remain admissible except for services specifically excluded by the statutory exclusion limb, and the amendment was intended to avoid overlap with exclusions rather than to deny credits for services used in establishing plants.</description>
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      <description>Deletion of &quot;setting up&quot; from the inclusive limb does not prevent CENVAT credit where a service is used directly or indirectly in or in relation to the manufacture of final products and their clearance; credits remain admissible except for services specifically excluded by the statutory exclusion limb, and the amendment was intended to avoid overlap with exclusions rather than to deny credits for services used in establishing plants.</description>
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