CENVAT credit in certain cases.

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Full Text of the Document

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....r the cover of an invoice referred to in rule 11. (2) If the value of any input, on which CENVAT credit has been taken is written off fully or partially or where any provision to write off fully or partially has been made in the books of account then the manufacturer shall pay an amount equivalent to the CENVAT credit taken in respect of the said input: Provided that if the said input is subsequ....