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    <description>Pre-deposit paid by reversal of Cenvat credit must be disclosed in the ER-1 monthly return either as a Miscellaneous payment under &quot;Details of other payments made&quot; or within the Cenvat credit section as &quot;Credit Utilized for other payment,&quot; thereby linking the pre-deposit to the Cenvat credit reversal and recording it in the appropriate ER-1 column.</description>
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      <description>Pre-deposit paid by reversal of Cenvat credit must be disclosed in the ER-1 monthly return either as a Miscellaneous payment under &quot;Details of other payments made&quot; or within the Cenvat credit section as &quot;Credit Utilized for other payment,&quot; thereby linking the pre-deposit to the Cenvat credit reversal and recording it in the appropriate ER-1 column.</description>
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