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    <title>CENVAT CREDIT RULES, 2017 – PART I</title>
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    <description>The CENVAT Credit Rules, 2017 permit manufacturers to claim credit of specified excise and related duties on inputs (excluding high speed diesel and motor spirit) received in the factory or from job workers, subject to conditions: time limits for claiming credit, 180 day return rules for job worked inputs (with specified exceptions), utilization restrictions linking particular credits to corresponding duties, documentary and record keeping requirements for invoices and dealer records, and prescribed reversal, storage and refund mechanisms including a formulaic export refund and exclusions where other drawback or rebate is claimed.</description>
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