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    <title>Cenvat Credit SAD 4%</title>
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    <description>Manufacturers are eligible to take Cenvat credit of Special Additional Duty paid on imports; the entitlement is founded on the CENVAT Credit Rules permitting credit of the additional duty leviable as SAD under the customs levy framework, and practitioner responses uniformly confirm that SAD on import qualifies as an input tax credit for manufacturers.</description>
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