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    <title>FREQUENT ISSUES IN CENVAT CREDIT - PERSPECTIVE OF A MANUFACTURER</title>
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    <description>Cenvat credit is admissible for goods, input services and capital goods used directly or indirectly in or in relation to manufacture and clearance of dutiable final products, subject to explicit exclusions; eligibility depends on functional nexus and effective contribution to manufacture, with special rules on transport beyond factory, installation versus embedded site-works, credits prior to registration, treatment of exempted by-products, proportional reversals where segregation is impractical, invoice endorsements, and permitted cross-utilisation of credits.</description>
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      <description>Cenvat credit is admissible for goods, input services and capital goods used directly or indirectly in or in relation to manufacture and clearance of dutiable final products, subject to explicit exclusions; eligibility depends on functional nexus and effective contribution to manufacture, with special rules on transport beyond factory, installation versus embedded site-works, credits prior to registration, treatment of exempted by-products, proportional reversals where segregation is impractical, invoice endorsements, and permitted cross-utilisation of credits.</description>
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