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Power of Central Government to notify goods for deemed CENVAT credit
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....oods for deemed CENVAT credit.- Notwithstanding anything contained in rule 3, the Central Government may, by notification, declare the input or input service on which the duties of excise, or additi....
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....he declared input service, as the case may be, is not used directly by the manufacturer of final products, or as the case may be, by the provider of 1[output service], declared in that notification, b....