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    <description>If the importer is a trader, CVD on imported machinery may be passed on to the buyer with appropriate entries; if the importer is a manufacturer, Cenvat credit of the CVD may be availed under the Cenvat framework in a phased manner and Special Additional Duty treatment must be observed, and on clearance the manufacturer must comply with the applicable Cenvat rule requirements for availment, reversal and record keeping.</description>
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