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    <description>The Bill of Entry has been replaced by an Integrated Declaration filed electronically on ICEGATE that consolidates declarations for multiple authorities. CBEC has issued a circular/public notice with details. The change simplifies filings but creates uncertainty for claiming Cenvat credit because Rule 9 of the Cenvat Credit Rules, 2004 specifically names the Bill of Entry as the eligible document; amendment or clarificatory guidance from the Board is anticipated.</description>
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