Storage of input outside the factory of the manufacturer.

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..... he manufacturer. - 10. The Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of a manufacturer of th .....

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..... the manner specified in these rules for any reason whatsoever, the manufacturer of the final products shall pay an amount equal to the credit availed in respect of such input. - - statute, statuto .....

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