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    <description>When inputs or capital goods on which CENVAT credit has been availed are removed as such from the factory or premises, the manufacturer or service provider shall pay an amount equal to the credit availed; this obligation may extend to countervailing and special additional duties. Alternatively, export of such inputs under a Letter of Undertaking without payment of duty has been administratively recognised and is supported by circulars on credit utilisation for inputs exported as such.</description>
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