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    <description>Cenvat credit on common inputs must be reversed to the extent attributable to exempted products based on actual consumption; furnace oil and laboratory chemicals not recorded batch wise should be quantified using stores/production records or technical consumption norms, with the reversal particulars and input quantities certified by an independent cost accountant or chartered accountant and reflected in ER5 or corrected declarations.</description>
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      <description>Cenvat credit on common inputs must be reversed to the extent attributable to exempted products based on actual consumption; furnace oil and laboratory chemicals not recorded batch wise should be quantified using stores/production records or technical consumption norms, with the reversal particulars and input quantities certified by an independent cost accountant or chartered accountant and reflected in ER5 or corrected declarations.</description>
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