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Many of the practical issues have been addressed in this year’s budget by the Central Government. One of the good news for the tax payer is extension of time limit for availing the Cenvat credit to 1 year from earlier limit of 6 months. The important changes and the impact have been highlighted in this article. All Cenvat credit related changes otherwise provided would be effective from 01.03.2015.    

1. Cenvat credit on goods directly dispatched to job worker  

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