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2017 (6) TMI 371 - CESTAT NEW DELHICENVAT credit - base paper and blister PVC films - manufactured goods exported as such - Held that: - the CBEC’s Manual of Instructions and CBEC’s Circular F No. 345/2/2000- TRU dated 29.08.2000, states that the appellant is entitled to CENVAT credit for the goods exported as such - appeal allowed - decided in favor of appellant.
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