• Sale of old machinery
• Sale of input goods direct from port
• Captive consumption of input
• Input credit on export
• Excess goods returned from port
• Wheathe certification required in dealer invoice
• CENVAT credit on 2nd stage dealer invoice
• CENVAT credit on 2nd stage dealer invoice
• Shortage in "export under ARE 1"
• Shortage in "export under ARE 1"

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