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    <description>Where a DTA manufacturer sends inputs to an EOU for job work, inputs imported/obtained under an Advance License preclude duty drawback or central excise rebate; if inputs were procured on payment of duty with Cenvat credit, Brand Rate drawback may be claimed on proof of duty paid. Exports must be effected from the EOU and the DTA exporter is not entitled to the All Industry Rate when EOU job work utilises idle capacity.</description>
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