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2018 (3) TMI 1780 - AT - Central ExciseCENVAT Credit - inputs - export of goods - HELD THAT:- It appears that appellant has manufactured only two items and two items were bought from the open market and by putting all the four items in a box (gift box) the same was exported. When export has been made and rebate has been claimed, in this situation the appellant is not entitled for double benefit as per section 2(k) of the Cenvat Credit Rules, 2004 - appeal dismissed - decided against appellant.
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