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    <title>Passing on cenvat credit in case of dealer to end customer</title>
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    <description>Question whether cenvat credit can be passed to an end customer by billing in the name of an applicator while using the end customer as the &quot;Ship to&quot; party, and request for references and the governing rule; respondent asked for clear factual details to advise, indicating that applicability depends on transaction-specific facts and documentation.</description>
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