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2010 (5) TMI 440 - CESTAT, CHENNAICenvat credit – Input cleared as such - assessee took credit of the duty paid on goods, subsequently, goods cleared without payment of duty - CENVAT credit rules allows a manufacturer to clear as such duty paid inputs, in respect of which credit has been taken, either for home consumption on reversal of the credit or for export or export processing without payment of duty - activity undertaken by the appellants appear to be within the four corners of law so long as ultimate export is not questioned - orders are set aside and the appeal is allowed
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