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2023 (9) TMI 1060 - CESTAT HYDERABADCENVAT Credit availed on export goods which were unconditionally exempt - goods cleared to EOUs and SEZS - requirement to pay 6/8% of the value of goods which were cleared to EOUs and SEZS - HELD THAT:- This bench, in the case of ASTRIX LABORATORIES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, HYDERABAD-I, [2019 (5) TMI 1344 - CESTAT HYDERABAD] has held Hon’ble High Court of Bombay in the case of REPRO INDIA LTD. VERSUS UNION OF INDIA [2007 (12) TMI 209 - BOMBAY HIGH COURT] has held that assessee can remove the exempted goods on furnishing bond and clearance would come under the ambit of Rule 6(6)(v) of CCR 2004 and there is no need to reverse CENVAT Credit. The issue is squarely covered by the above decision of this Bench. The Revenue has not come up with any submission that the facts are different in the present appeals. On going through the records, it is seen that the present appeals are on account of the periodical showcase notices issued to the appellant on the same issue. Appeal allowed.
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