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2018 (3) TMI 342 - AT - Central ExciseRefund of CENVAT credit - export of goods - Held that: - Similar issue came up before the Hon’ble High Court of Bombay in the case of Repro India Ltd Vs UOI [2007 (12) TMI 209 - BOMBAY HIGH COURT] wherein their Lordships went into detail as to whether the refund can be allowed in respect of CENVAT credit availed on inputs which are used for goods which are exempted or non-dutiable, and it was held that the petitioners are entitled to avail Cenvat credit in respect of the inputs used in the manufacture of the final products being exported irrespective of the fact that the final products are otherwise exempt. The 1st Appellate Authority was correct in coming to such a conclusion that the respondent is eligible for the refund of the amount. Appeal dismissed - decided against Revenue.
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