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Class of manufacturers, of final products who manufacture excisable goods

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....VAT Credit Rules, 2004, the Central Government being satisfied that it is necessary and expedient in the public interest so to do, hereby exempts the following class of manufacturers, of final products who manufacture excisable goods, - (i) specified in column (2) of the Table annexed hereto and falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and have paid dut....