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2011 (6) TMI 350 - AT - Central ExciseClearances to DTA against foreign exchange - Export Oriented Unit - physical stock of imported viscose filament yarn weighing 21,929.00 kgs lying in the factory premises - Held that:- The unit cleared their finished product namely grey fabrics under EEFC account on payment of central excise duty @ 10% Adv - No proof that the consideration for the goods cleared were obtained in foreign exchange - Admittedly the clearance is against EEFC and as such the same have to be deemed as physical exports as held in the case of Maruti Cottex Ltd Vs. CCE Hyderabad [2004 (12) TMI 215 - CESTAT, BANGALORE] - Decided in favour of assessee.
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