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    <description>Cenvat credit may be taken on the basis of the invoice copies recognized by the Cenvat Credit Rules, 2004; the Rules do not mandate a specific numbered copy. A photocopy or certified true copy may be accepted depending on circumstances if the buyer can satisfy the Range officer about loss of original copies, produce corroborative evidence such as an FIR and accounting records, or rely on copies retained by the supplier.</description>
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