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    <title>Goods procured without payment of excise duty by following end use procedure</title>
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    <description>Transfer of inputs procured without payment of excise duty under the end use procedure is permissible between registered premises of the same taxpayer subject to LTU intimation or permission, proper transfer documentation, fulfilment of conditions that the inputs be used in manufacture or exported within the prescribed time frame, and payment of excise with interest by the recipient if such conditions are not met.</description>
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      <description>Transfer of inputs procured without payment of excise duty under the end use procedure is permissible between registered premises of the same taxpayer subject to LTU intimation or permission, proper transfer documentation, fulfilment of conditions that the inputs be used in manufacture or exported within the prescribed time frame, and payment of excise with interest by the recipient if such conditions are not met.</description>
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