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    <title>2016 (8) TMI 201 - CESTAT NEW DELHI</title>
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    <description>Clearance of inputs to a 100% EOU against CT-3 certificates was treated as an export-type clearance, so the removal-as-such provision under the Cenvat Credit Rules did not require reversal of credit already taken. The Tribunal relied on the settled view that such supplies to a 100% EOU are not ordinary domestic removals for denial of credit, and therefore the demand for reversal was unsustainable. The impugned order was set aside and consequential relief followed.</description>
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      <description>Clearance of inputs to a 100% EOU against CT-3 certificates was treated as an export-type clearance, so the removal-as-such provision under the Cenvat Credit Rules did not require reversal of credit already taken. The Tribunal relied on the settled view that such supplies to a 100% EOU are not ordinary domestic removals for denial of credit, and therefore the demand for reversal was unsustainable. The impugned order was set aside and consequential relief followed.</description>
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