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    <title>Duplicate for Transporter</title>
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    <description>Availability of CENVAT credit is not limited to the transporter (duplicate) copy; credit may be availed on the original or any invoice set issued by the manufacturer. The Cenvat Credit rules do not mandate a specific copy and override older circular instructions requiring prior permission from tax officers. However, the department may inquire during audit to prevent double credit, so taxpayers should retain records to substantiate the claim.</description>
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