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2017 (5) TMI 1338 - CESTAT HYDERABAD100% EOU - CENVAT credit - whether the respondent was correct in utilising the CENVAT credit balance available with him for discharge of applicable duties on the inputs cleared from their premises or otherwise? - Held that: - respondents are 100% EOU; procured inputs indigenously as well as imported the same by claiming the benefit of N/N. 52/2003-Cus and N/N. 22/2003-CE which enables them to import the goods without payment of duty; they have sought the permissions of the authorities to clear the inputs which they are unable to consume in 100% EOU; authorities granted permission to respondents for clearance of such inputs to DTA on discharge of applicable duties; the applicable duties have been discharged by the respondent by debit in the CENVAT account considering them as Central Excise duty. Appeal rejected - decided against Revenue.
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