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2018 (9) TMI 632 - AT - Central Excise100% EOU - Refund of cenvat credit of Central Excise duty - export of goods - Rule 5 of the CCR 2004 - Held that:- The Hon’ble High Court in Commissioner of Customs and Excise Jaipur-I Vs Continental Engines Limited, DB [2018 (2) TMI 1769 - RAJASTHAN HIGH COURT] has held that 100% EOU is entitled to take cenvat credit on goods/inputs procured in the industry, and when they were not in a position to utilise the same, they are entitlement for benefit of refund under Rule 5 of CCR 2004 - refund allowed - appeal dismissed - decided against Revenue.
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