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    <title>Bill to Shift to in Import</title>
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    <description>Cenvat credit on imported machinery billed to one party but shipped to the actual manufacturer is allowable if central excise duty is paid and the capital goods are used in manufacture of dutiable goods; to avoid double credit and audit issues, the bill of entry should be endorsed to, and documentation should be in the name of, the manufacturer availing the credit.</description>
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      <description>Cenvat credit on imported machinery billed to one party but shipped to the actual manufacturer is allowable if central excise duty is paid and the capital goods are used in manufacture of dutiable goods; to avoid double credit and audit issues, the bill of entry should be endorsed to, and documentation should be in the name of, the manufacturer availing the credit.</description>
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