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2008 (10) TMI 57 - AT - Central ExciseWhether, a manufacturer of final product, who procured inputs and availed MODVAT credit thereon, was entitled to remove the inputs as such, without reversal of the credit or payment of equivalent amount of duty, to a 100% EOU under CT-3 certificate in terms of Notification No. 1/95 – Held, no – because CT-3 certificate is valid only for procurement of goods manufactured by supplying units – held that inputs can only be cleared either on payment of duty or exported under bond
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