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    <description>The Cenvat Credit Rules (2017) were reintroduced by notification to supersede the 2004 Rules and, together with a notification for carrying forward un utilised credit, govern credit entitlement in GST; jobwork procedural compliance is to be followed under the CGST Act provision and Rule 45 of the CGST Rules, which prescribe movement, documentation, account maintenance, and reconciliation requirements for inputs sent to or returned from jobworkers.</description>
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