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2019 (7) TMI 395 - AT - Central ExciseRefund of CENVAT Credit - input - Granulated Blast Furnace Slag (GBFS) - Process amounting to manufacture - grinding Granulated Blast Furnace Slag (GBFS) into Ground Granulated Blast Furnace Slag (GGBS) - Reliance placed in the case of REPRO INDIA LTD. VERSUS UNION OF INDIA [2007 (12) TMI 209 - BOMBAY HIGH COURT] where it was held that appellant was entitled to refund of CENVAT Credit under Rule 5 of CCR 2004 in respect of the inputs which have gone into the manufacture of exempted GGBS which was exported. There is no reason to deviate from the decision already taken in this regard. It is undisputed that to the extent the GGBS is sold in the domestic market, the appellant has been reversing proportionate amount of CENVAT Credit. Appeal allowed - decided in favor of appellant.
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