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2016 (12) TMI 976 - CESTAT NEW DELHICENVAT credit - Advance licence - Notification No.44/2001 - Held that: - in the case of M/s. Oleofine Organics (India) Pvt. Ltd. [2013 (7) TMI 157 - CESTAT MUMBAI], where it was held that Rules do not require the appellants to necessarily clear the goods duty free by following the procedure under Notification No. 44/2001-CE(NT) dt 26.6.2001. We also note that overall there is no loss to the Revenue as the credit is being taken of the duty paid - appellant is entitled to avail cenvat credit of central excise duties paid on the inputs - appeal dismissed - decided against Revenue.
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