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2017 (11) TMI 872 - AT - Central ExciseRefund claim - denial on the ground that the respondent is manufacturing dutiable as well as exempted goods and such bond for exempted variety of goods cannot be accepted - Held that: - similar issue decided in the case of CCE Versus Drish Shoes Ltd. [2008 (10) TMI 664 - CESTAT, NEW DELHI], where it was held that Considering language of Rule 6(6)(v) of Cenvat Credit Rules, 2004 the petitioner are entitled to avail Cenvat Credit in respect of the inputs used in the manufacture of the final products being exported irrespective of the fact that the final products are otherwise exempt - refund allowed - appeal dismissed - decided against Revenue.
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