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    <title>Boon to FMCG Segment</title>
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    <description>The amendment to the Cenvat Credit Rules, 2004 inserts a definition of place of removal mirroring section 4 to include factory premises, warehouses and depots; consequently, MRP-based FMCG products are entitled to cenvat credit of input services up to the specified place of removal, resolving prior ambiguity between section 4A valuation and cenvat credit availability.</description>
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