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    <title>Seeks to amend Cenvat Credit Rules,2004 to allow unavailed CENVAT Credit in respect of services provided by the Government, local authority or any other person by way of assignment of the right to use of any natural resource.</title>
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    <description>Amendment to the CENVAT Credit Rules allows unavailed CENVAT credit in respect of services by the Government, local authority or any other person by way of assignment of the right to use any natural resource that remained unavailed on the day immediately preceding the appointed day to be availed in full on that day; adds definitions of &quot;unavailed CENVAT credit&quot; as entitlement minus already availed credit and &quot;appointed day&quot; as the date the Central Goods and Services Tax Act, 2017 comes into force.</description>
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      <description>Amendment to the CENVAT Credit Rules allows unavailed CENVAT credit in respect of services by the Government, local authority or any other person by way of assignment of the right to use any natural resource that remained unavailed on the day immediately preceding the appointed day to be availed in full on that day; adds definitions of &quot;unavailed CENVAT credit&quot; as entitlement minus already availed credit and &quot;appointed day&quot; as the date the Central Goods and Services Tax Act, 2017 comes into force.</description>
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