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2018 (3) TMI 252 - AT - Central ExciseN/N. 22/2003-CE - Department took the view that the exemption benefit of these notifications would only be availed in respect of goods manufactured by an assessee whereas it appeared that the impugned goods were only imported or otherwise locally procured by the appellants and supplied as such to the EOUs - Held that: - the very same goods, which are cleared by the appellant to the EOU or towards supply of ICB, when such goods are cleared to the DTA, the department has accepted the payment of duty made by the appellant on the transaction value and on such DTA clearances have not demanded debit of the corresponding amount of CENVAT credit availed in respect of those good. This fact has been taken note of by the subsequent appellate orders produced by the ld. Consultant. Appeal allowed - decided in favor of appellant.
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