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2012 (10) TMI 74 - CESTAT, AHMEDABADCENVAT Credit of duty paid by an EOU - restricting the Credit to the amount actually paid by applying the effective rate of duty - Held that:- As the adjudicating authority has not considered the submissions made by the appellant in its correct perspective remand the matter back to the adjudicating authority to reconsider the issue afresh - in favour of assessee by way of remand.
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