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2018 (4) TMI 216 - CESTAT BANGALORERefund of unutilized CENVAT credit - inputs used in the manufacture of agricultural machinery parts have been entirely exported - Held that: - the issue is squarely covered in favour of the appellant by the decision of the Hon'ble High Court of Karnataka in the case of CCE Vs. ANZ International Ltd. [2009 (3) TMI 302 - KARNATAKA HIGH COURT] wherein the Hon'ble High Court has held that an EOU manufacturing exempt goods is entitled to take CENVAT Credit of duty paid on the inputs and can claim refund when such credit is unusable - appeal allowed - decided in favor of appellant.
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