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2014 (2) TMI 107 - AT - Central ExciseAllowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - Held that:- clearances were affected by the appellant to EOUs on CT-3 and ARE-1/ARE-3 certificates. Since the clearances are made to EOU, appellant was unable to utilise the cenvat credit which were lying in the balance with them - Following decision of case in NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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