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    <description>Manufacturers sell excisable goods on payment of duty and purchasers may take that duty as Cenvat credit, which can be utilised against excise liability by issuing cenvatable invoices. Traders should register as first stage dealers under rule 9 of the Central Excise Rules, 2002 and maintain proper accounting; RG-23A/23C records, while not statutory, are often kept for clarity and control to substantiate credits and set-off.</description>
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