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    <title>CT-3 for RM and the final goods are exempted!</title>
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    <description>An EOU may issue CT-3 to procure raw materials for manufacture of goods for export or permitted DTA clearance, but where the finished goods are excise exempt CENVAT credit on inputs is denied and duty recovery under the applicable notification may be required upon DTA clearance of non excisable or exempt goods; additionally, concessional central sales treatment against Form C may not apply and CST must be charged on such DTA supplies.</description>
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      <description>An EOU may issue CT-3 to procure raw materials for manufacture of goods for export or permitted DTA clearance, but where the finished goods are excise exempt CENVAT credit on inputs is denied and duty recovery under the applicable notification may be required upon DTA clearance of non excisable or exempt goods; additionally, concessional central sales treatment against Form C may not apply and CST must be charged on such DTA supplies.</description>
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