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    <title>Cenvat Credit on Returned Goods</title>
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    <description>Cenvat credit on goods returned by an intermediary is available where the supplier retains documentary evidence of the original excise transaction; possession of the triplicate (office) copy of the original excise invoice may support re claiming credit when the return invoice from the agent shows value but does not separately display excise duty, subject to compliance with the applicable excise rules governing returns and credit adjustments.</description>
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      <description>Cenvat credit on goods returned by an intermediary is available where the supplier retains documentary evidence of the original excise transaction; possession of the triplicate (office) copy of the original excise invoice may support re claiming credit when the return invoice from the agent shows value but does not separately display excise duty, subject to compliance with the applicable excise rules governing returns and credit adjustments.</description>
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