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2018 (5) TMI 191 - CESTAT AHMEDABADCENVAT credit - part of the duty paid on the inputs received from a 100% EOU - Rule 3(7) of the CCR - Held that: - Tribunal in the case of METACLAD Industries Vs. Commissioner of Central Excise, Mumbai-III [2012 (11) TMI 244 - CESTAT MUMBAI], where in identical circumstances, the benefit has been allowed, by holding that there is no warrant to restrict the scope of the term additional duty of customs occurring in the formula to only the additional duty leviable under sub-section (1) of section 3 and not to the additional duty leviable under sub section (5) thereof - appeal allowed - decided in favor of appellant.
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