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2017 (6) TMI 153 - AT - Central ExciseCENVAT credit - appellants procured copper from M/s Meta Copper and Alloy Pvt Ltd Goa (EOU) - the appellant is availing excess credit in respect of goods procured from the EOU - Held that: - in the case of Metaclad Industries [2012 (11) TMI 244 - CESTAT MUMBAI], the Tribunal in para 5.4 and 5.5 has clearly held that the amendment made in the said Rule in 2009 is only for the purpose of removal of doubt and not for any other reason and the said clarification is applicable retrospectively - appeal allowed - decided in favor of appellant.
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