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2016 (8) TMI 939 - AT - Central ExciseRefund claim - Rule 5 of the Cenvat Credit Rules - availed cenvat credit of duty for payment of central excise duty on the finished products but are not in a position to utilize the same used in the manufacture of final products, which were cleared to a 100% EOU under CT-3 certificates - whether the clearances to 100% EOU (which is a deemed export) may be considered on par with export, which is export out of India - Held that:- an identical issue has been considered by several benches of this Tribunal as also the Hon’ble High Court of Gujarat. In the decision of the Hon’ble Gujarat High Court in the case of CCE Vs. Shilpa Copper Wire Industries [2008 (2) TMI 93 - CESTAT AHMEDABAD], held that the clearances to 100% EOU be considered on par with physical export for which refund of un-utilised cenvat credit is allowable. An identical view has been taken by the Tribunal in Elcomponics Sales Pvt. Ltd. [2011 (10) TMI 196 - CESTAT, NEW DELHI]. Therefore, in view of the same, the issue is no more res integra and stands decided in favour of the appellant. - Decided in favour of appellant
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