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    <title>AVAILMENT OF CENVAT CREDIT OF CUSTOM DUTY</title>
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    <description>The document addresses whether Cenvat credit may be availed on education cess and secondary and higher education cess charged on CVD for imported capital goods. It records an initial position denying such credit, a contemporaneous claim that budget changes permit credit on cess components of CVD, and cites a notification effective 17 March 2012 exempting education and SHE cess payable on CVD while listing specific tariff headings and items excluded from that exemption.</description>
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