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    <title>CENVAT Credit: Retrospective Rule Change on Capital Goods Use in Manufacturing Exclusively Exempted Goods for Two Years.</title>
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    <description>CENVAT Credit - use of capital goods - the capital goods were not used continuously for two years for manufacture of exclusively exempted goods. Since the amendment is by way of substitution, it will be applicable from the retrospective effect.</description>
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      <description>CENVAT Credit - use of capital goods - the capital goods were not used continuously for two years for manufacture of exclusively exempted goods. Since the amendment is by way of substitution, it will be applicable from the retrospective effect.</description>
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