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2019 (10) TMI 168 - CESTAT MUMBAICENVAT Credit - bought out items exported under bond - HELD THAT:- The appellant had demonstratively established through the invoices copy and export documents that purchase was made in bulk but exported in small packets of 25 Kg. each. Be that as it may, Rule 16 of Central Excise Rules also permits removal of goods for any other reason on which duty has been paid at the time of removal but for export since such removal is permissible under bond, appellant is entitled to avail CENVAT credit on the duty paid on such inputs. Appeal allowed - decided in favor of appellant.
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