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    <title>Sale of a product to 100% eou</title>
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    <description>Cenvat credit on inputs used in goods sold to an export-oriented unit against CT-3 may be availed in full without payment of excise duty, and such credit need not be proportionately reversed. This position covers both finished goods and raw materials supplied as such, provided the sale is effected against the CT-3 form.</description>
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