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2008 (6) TMI 155 - HC - Central ExciseEOU - refund of credit on inputs - Tribunal hold that there is nothing in the Cenvat Credit Rules which prohibits 100% EOUs availing Cenvat credit. Rule 5 of the said Rules provides for refund of credit availed by the exporter where they do not utilize the goods as inputs for manufacture of 100% export - Tribunal rightly hold that EOU is entitled to take credit on the duty of the inputs procured indigenously and when they were not in a position to utilize the same, they are entitled for refund
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