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    <title>CENVAT CRIDIT ON JOB WORK</title>
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    <description>Advice indicated that CENVAT credit may be availed on duty-paid raw materials sent by direct supplier delivery to an excise-registered job worker, treating such inputs as sent out for job work. The response did not resolve whether wastage or spent solvent must be returned or may be sold by the job worker, nor the excise documentation required for such disposal.</description>
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