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2009 (3) TMI 302 - KARNATAKA HIGH COURT100% EOU - refund claims under Rule 5 of the Cenvat Credit Rules, 2004, for the unutilised credit availed by the respondent in respect of certain inputs used in the manufacture and export of their final product. – claim was rejected on the ground that the respondent was not eligible for the availment and utilisation of Cenvat Credit Rules, 2004, as their final product was not chargeable to any duty under the Tariff Act. – Held that 100% EOU is entitled to take Cenvat credit or the duty on the inputs procured indigenously, and when they are not in a position to utilise the same, they are entitled for the benefit of refund of the same under Cenvat Credit Rules – Appeal rejected
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