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    <title>Eligible Duty / Taxes - Utilization - Removal as such - Write off - reversal - Cenvat Credit Rules, 2004</title>
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    <description>Types of duties and taxes eligible for Cenvat Credit include central duties, cesses and CVD/SAD on inputs, input services and capital goods; credit extends to inputs in stock, in process or in final products when an assessee commences duty liability. Utilisation is permitted without one to one nexus. Removal as such requires payment equal to credit with stated exceptions; adjusted payment is prescribed on removal of used capital goods after depreciation; provisions cover write off, remission reversals and credit eligibility to recipients.</description>
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