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2014 (4) TMI 1151 - AT - Central ExciseCenvat Credit - Rule 6(1) of the Cenvat Credit Rules, 2004 - Held that: - the respondent company avails Cenvat Credit of the central excise duty paid on inputs and service tax paid on various services used in or in relation to the manufacture of the dutiable as well as exempted final products which have been exported out of India, that in respect of 100% cotton items though fully exempt from duty which had been exported out of India, Cenvat Credit is not required to be reversed in view of the judgement of the Hon’ble Bombay High court in the case of Union of India Vs. Sharp Menthol India Ltd.[ 2011 (4) TMI 27 - BOMBAY HIGH COURT ] - Decided in favor of the assessee.
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