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2018 (3) TMI 1107 - AT - Central ExciseCENVAT credit - goods were directly sent to the CHA and subsequently CENVAT credit was availed without receipt of the input in the factory - Held that: - the input on which CENVAT credit was availed by the appellant have been admittedly exported under bond/letter of undertaking, CENVAT credit rules provides CENVAT credit in respect of inputs removed under bond. Merely because inputs have not been received in the factory CENVAT credit cannot be denied - appeal allowed - decided in favor of appellant.
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