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2018 (3) TMI 682 - AT - Central ExciseCENVAT credit - appellant is enjoying area based exemption - endorsement of the vouchers - Held that: - in the CCR 2004 there is no word “endorsement of the vouchers” - raw material was purchased from Noida for Haridwar which was enjoying area based exemption. The goods have reached the appellant destination and the business deal was over - When the appellant is enjoying area based exemption then the Cenvat Credit cannot be given as law does not provide double benefit - appeal dismissed - decided against appellant.
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