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    <description>The response confirms that treating taxable value as 65% of MRP by availing the 35% abatement and paying duty on that reduced value is permissible under Sl.No.110 of the MRP Notification No.49/2008-CE(Nt), as amended, allowing duty computation on MRP net of the prescribed abatement even where CENVAT credit is not claimed.</description>
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      <description>The response confirms that treating taxable value as 65% of MRP by availing the 35% abatement and paying duty on that reduced value is permissible under Sl.No.110 of the MRP Notification No.49/2008-CE(Nt), as amended, allowing duty computation on MRP net of the prescribed abatement even where CENVAT credit is not claimed.</description>
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