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an assessee has paid duty of excise on a final products ........................

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..... ssessee has paid duty of excise on a final products and has been allowed credit of the duty or tax or cess paid on inputs, capital goods and input services used in making of the said product, the sub .....

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..... fund of excise duty paid by him; Provided further that the Central Government may also specify in the notification referred to above for non-reversal of credit, if any, taken by the buyer of the sai .....

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