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    <title>AVAILMENT OF CENVAT CREDIT ON INPUT SERVICES BY SSI UNITS</title>
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    <description>SSI units that begin paying duty on final products may avail CENVAT credit on inputs and input services from the date duty is discharged; credit attributable to periods under SSI exemption is not admissible. Accumulated input service credit from exempt periods cannot be allowed, and relevant circulars and notifications should be consulted for compliance and any reversal requirements before claiming SSI exemption later.</description>
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