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    <description>One registered manufacturing unit may levy excise duty on goods it manufactures and supplies to another registered unit; such transfers invoiced as &quot;transfer of goods to branch&quot; do not preclude the recipient from classifying the goods as inputs and availing cenvat credit of the excise duty paid, subject to appropriate invoicing, registration and documentary compliance.</description>
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      <description>One registered manufacturing unit may levy excise duty on goods it manufactures and supplies to another registered unit; such transfers invoiced as &quot;transfer of goods to branch&quot; do not preclude the recipient from classifying the goods as inputs and availing cenvat credit of the excise duty paid, subject to appropriate invoicing, registration and documentary compliance.</description>
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