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    <description>Vendors may directly supply bought out components to the customer on the manufacturer&#039;s behalf, provided those supplies are not identical to the final manufactured product; excise authorities generally raise no objection but the manufacturer cannot claim cenvat credit for inputs not received into its factory. A turnkey contract combining manufactured components, bought outs and erection charges should be treated and invoiced as a single composite supply and should not be split into separate manufacturing and trading sales.</description>
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