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    <title>2016 (7) TMI 1141 - CESTAT NEW DELHI</title>
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    <description>Credit of duty paid on inputs remains admissible where processed goods are exported under bond, even if the processing on the inputs does not amount to manufacture. The Tribunal applied Rule 57F(2) of the Central Excise Rules and the relevant Board circular, and followed earlier co-ordinate and prior decisions that had not been shown to be overturned by any higher forum. On that basis, it rejected the Revenue&#039;s contrary view, set aside the impugned order, and allowed the appeal with consequential relief.</description>
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