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    <title>Cenvat Credit on tax invoice only</title>
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    <description>Cenvat credit depends on fulfilment of statutory invoice and customs document content requirements rather than labels like &#039;duplicate&#039; or incomplete addresses; where deficiencies exist a revised supplier/service invoice or a normal Bill of Entry should be obtained, and photocopies of consolidated courier Bills of Entry have been treated by authorities as potentially sufficient for import duty credit subject to circular guidance and rule based conditions.</description>
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