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of Govt. observes that the rebate of Countervailing Duty (CVD) paid on inputs/materials used in the manufacture of exported goods is admissible to the applicants under Rule 18 of Central Excise Rules, 2002 read with Notification 21/2004-C.E. (N.T.), dated 6-9-2004 provided no cenvat credit or drawback is availed by the applicants..... - CGOVT
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