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Rule 3(7)(a) CENVAT Credit: Inputs from 100% EOUs must meet duty criteria in Notification No. 23/2003 for credit eligibility.

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....100% EOU - CENVAT Credit - restrictions - The formulas prescribed in Rule 3 (7)(a) would be applicable only if the inputs received from a 100% EOU, had suffered duty in terms of S. No. 2 of the table to the notification No. 23/2003 - AT....

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