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2017 (3) TMI 1277 - HC - Customs100% EOU - CENVAT credit - input service - deemed export - Whether CENVAT credit is available in respect of input service used in the manufacturing of exported goods when such goods are exported to another 100% EOU even if there is no any physical export? - Held that: - the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of the CCR, 2004 - credit allowed - appeal dismissed - decided against Revenue.
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