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2018 (6) TMI 1416 - AT - Central ExciseReversal of CENVAT Credit - Rule 3 (5) of CCR, 2004 - the main plank of the revenue is that the goods removed to EOU have been removed as such since the mixing of gases does not amount to manufacture and hence it requires reversal of credit - Held that:- The goods even if cleared as such to 100% EOU against CT – 3 certificate does not invite any reversal as removals are deemed export - Reliance placed in the case of THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE-II VERSUS M/S SOLECTRON CENTUM ELECTRONICS LTD. [2014 (10) TMI 596 - KARNATAKA HIGH COURT] - appellant not liable to reverse any credit in terms of Rule 3 (5) of CCR, 2004 - appeal allowed - decided in favor of appellant.
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