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    <title>Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations</title>
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    <description>Registered taxable persons who manufactured or provided both exempted and non exempted goods or services may carry into their electronic credit ledger the Cenvat credit carried forward under the earlier law and the Cenvat credit of eligible duties in respect of inputs held in stock or inputs contained in semi finished or finished goods on the appointed day that relate to exempted goods or services.</description>
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      <title>Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations</title>
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      <description>Registered taxable persons who manufactured or provided both exempted and non exempted goods or services may carry into their electronic credit ledger the Cenvat credit carried forward under the earlier law and the Cenvat credit of eligible duties in respect of inputs held in stock or inputs contained in semi finished or finished goods on the appointed day that relate to exempted goods or services.</description>
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