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    <title>Removal of any material from factory</title>
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    <description>Removal of factory materials or equipment for external servicing may be effected under a returnable gate pass or by a challan, chosen according to the nature of work and applicable excise provisions; prior permission from the Division through the Range may be required, duplicate challans and gate records must be maintained, return is time bound, misuse can attract duty recovery and seizure, and non cenvatable items may be moved on returnable gate passes without departmental intimation.</description>
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      <law>Central Excise</law>
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