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Distribution of credit on inputs by warehouse of manufacturer

Rule 7B - Cenvat Credit - Rule 7B - 1[7B. . - (1) A manufacturer having one or more factories, shall be allowed to take credit on inputs received under the cover of an invoice issued by a warehouse of .....

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Excise Act as applicable to a first stage dealer or a second stage dealer, shall, mutatis mutandis, apply to such warehouse of the manufacturer.] - Notes:- 1. Inserted vide Not. 13/2016 - Dated 1-3-2 .....

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