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    <description>Where returned acid oil has not been subjected to any process amounting to manufacture, the seller must reverse the cenvat credit under the applicable central excise rule and clear the goods under invoice when resupplying, with duty payment on the resale; confirmation of whether any processing occurred is material to this treatment.</description>
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      <description>Where returned acid oil has not been subjected to any process amounting to manufacture, the seller must reverse the cenvat credit under the applicable central excise rule and clear the goods under invoice when resupplying, with duty payment on the resale; confirmation of whether any processing occurred is material to this treatment.</description>
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