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    <description>Registration as a central excise assessee ends entitlement to the SSI exemption; exercising the option to pay normal duty must be done before first clearances and notified to excise officers. Once the option is exercised, cenvat credit on inputs, input services and capital goods may be availed and utilized against duty on clearances. Duty payment periodicity depends on SSI status, with interest on late payment and penalties for statutory violations.</description>
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