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    <title>Eou-applicability of rule 6 of ccr2004</title>
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    <description>Rule 6 of the Cenvat Credit Rules does not apply to a unit operating as a 100% EOU with no domestic clearances; bonds need not be executed for goods exempt from central excise. For refund under Rule 5(1)(e), the value of exempted exported goods is to be included in Total Turnover but excluded from the Export Turnover of goods used in the refund calculation.</description>
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      <description>Rule 6 of the Cenvat Credit Rules does not apply to a unit operating as a 100% EOU with no domestic clearances; bonds need not be executed for goods exempt from central excise. For refund under Rule 5(1)(e), the value of exempted exported goods is to be included in Total Turnover but excluded from the Export Turnover of goods used in the refund calculation.</description>
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      <law>Central Excise</law>
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