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    <title>CENVAT AVAILAMENT</title>
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    <description>Input service tax paid by a manufacturer is eligible for Cenvat credit and may be utilised for payment of central excise duty; however, where the same input services are commonly used in producing both dutiable and exempted goods and cannot be separately identified, proportionate reversal of Cenvat credit for common inputs is required in accordance with the applicable reversal procedure.</description>
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