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    <title>Eligibility of Cenvat credit used for export of goods</title>
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    <description>Cenvat credit need not be reversed when excisable goods are cleared for export without payment of duty; exporters can claim rebate or refund for duties on inputs and input services, or retain Cenvat credit for utilisation against domestic excisable clearances. If inputs are cleared as such into the domestic market, duty equivalent to the Cenvat availed must be paid, and Cenvat credit may be used for that payment.</description>
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      <description>Cenvat credit need not be reversed when excisable goods are cleared for export without payment of duty; exporters can claim rebate or refund for duties on inputs and input services, or retain Cenvat credit for utilisation against domestic excisable clearances. If inputs are cleared as such into the domestic market, duty equivalent to the Cenvat availed must be paid, and Cenvat credit may be used for that payment.</description>
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