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Credit of duty on goods brought to the factory.

Rule 15 - Rules - Central Excise Rules, 2017 - Rule 15 - 15. - (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee .....

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2) If the process to which the goods are subjected before being removed does not amount to manufacture, the manufacturer shall pay an amount equal to the CENVAT credit taken under sub-rule (1) and in any other case the manufacturer shall pay duty on .....

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