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    <title>4 % SAD /ADDN.DUTY CAN BE PASS ON</title>
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    <description>The manufacturer may pass on 4% SAD/Additional Duty in an invoice under Rule 9 when removing goods to his own unit. When clearing cenvated inputs intra unit or to outside parties, the manufacturer can pass on the credit of Special Additional Duty because there is an obligation to pay duty equivalent to the credit taken at the time of receipt, permitting recovery of that duty through invoicing where a corresponding duty liability arises.</description>
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      <description>The manufacturer may pass on 4% SAD/Additional Duty in an invoice under Rule 9 when removing goods to his own unit. When clearing cenvated inputs intra unit or to outside parties, the manufacturer can pass on the credit of Special Additional Duty because there is an obligation to pay duty equivalent to the credit taken at the time of receipt, permitting recovery of that duty through invoicing where a corresponding duty liability arises.</description>
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