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2017 (7) TMI 268 - AT - Central ExciseCENVAT credit - inputs removed to 100% EOU - Revenue authorities were of the view that appellant should have reversed Cenvat Credit on the inputs which were removed to 100% EOU - Held that: - similar issue decided in appellant's own case Commissioner of Central Excise, Customs and Service Tax - HYDERABAD-I Versus MATRIX LABORATORIES LTD. [2014 (6) TMI 685 - CESTAT BANGALORE], where it was held that According to Rule 19(2) of Central Excise Rules, any materials can be cleared without payment of duty by a manufacturer for export. Provisions of Rule 19(2) which provide for clearance of goods without payment of duty irrespective of the fact that they were manufactured by the assessee or otherwise in my opinion would cover the issue in favor of the appellant - appeal allowed - decided in favor of appellant.
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