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2016 (12) TMI 902 - AT - Central ExciseDemand - the appellant cleared the input as such to a 100% EOU M/s Tarus India Ltd. of Bhiwadi on the basis of CT-3 certificate issued by the Superintendent of Central Excise, Bhiwadi. But the appellant did not reverse/debit the cenvat credit amounting to ₹ 4,61,809/- availed on such inputs - Held that: - I find that the issue is no more res integra in view of the decisions of the Tribunal in the case of Commissioner of Central Excise, Customs & Service Tax, Hyderabad-I vs Matrix Laboratories Ltd., [2014 (6) TMI 685 - CESTAT BANGALORE], where it was held that Notification No. 22/2003-C.E. provides for clearance of the goods without payment of duty to 100% EOUs based on CT-1 certificate. In this case also as submitted by the learned counsel and evidenced by one of the CT-1 certificates produced, clearances were based on CT-1 certificates issued by the receiving unit - In my opinion, whether it is capital goods or inputs, the treatment as regards clearance of the same would be similar. Appeal allowed - decided in favor of appellant-assessee.
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