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2017 (6) TMI 203 - AT - Central ExciseCENVAT credit - appellant have received the duty paid files from the other unit and thereafter the same was exported along with own manufactured files - whether the appellant are entitled for the cenvat credit on the duty paid goods received and resold for the purpose of export in terms of Rule 16? - Held that: - whether any activity is carried out or otherwise if the activity does not amount to manufacture, the credit is admissible in terms of Rule 16 of Cenvat Credit Rules, 2002 - even though the appellants have not carried out any activity but the goods were cleared as such they are entitled for the cenvat credit in terms of Rule 16 - appeal allowed - decided in favor of appellant.
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