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    <title>CENVAT Credit Allowed for Factory Setup, Modernization, Renovation, or Repairs if Linked to Product Manufacture and Transport.</title>
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    <description>CENVAT credit - input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transportation of final products upto the place of removal - AT</description>
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