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2014 (2) TMI 57 - HC - Central ExciseInclusion of value of deemed export - Whether value of deemed export is required to be excluded while determining FOB value of export for the purpose of computation of value of the Exim Policy – Held that:- clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rule, 2004 - Following decision of Commissioner of Central Excise v. Shilpa Copper Wire Industries [2010 (2) TMI 711 - GUJARAT HIGH COURT] - Decided against Revenue.
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