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    <title>rules regarding E1 sales</title>
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    <description>If a dealer (registered or unregistered) negotiates sale and directs goods from a manufacturer or registered importer to a consignee, the consignee may avail Cenvat credit on the basis of the manufacturer&#039;s or importer&#039;s invoice; registered dealers who split consignments and issue Cenvatable invoices may also order direct transport to consignees subject to the prescribed procedural conditions, and direct import movements must have the invoice record the direct transport to the buyer&#039;s premises.</description>
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