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2017 (12) TMI 212 - AT - Central ExciseCENVAT credit - finished goods which are exported - Held that: - The appellant has procured the inputs on payment of duty and has availed Cenvat Credit thereon. However, it is not in dispute that finished products have been cleared for export for payment of duty. In the process of payment of duty the Cenvat Credit availed on inputs already stands paid back - there is no justification for demanding repayment of Cenvat Credit all over again by taking the view that the credit availed was irregular - appeal allowed - decided in favor of appellant.
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