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    <title>2017 (7) TMI 268 - CESTAT HYDERABAD</title>
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    <description>The appellant&#039;s appeal regarding duty paid inputs removed to a 100% EOU without reversing Cenvat Credit was successful. The Tribunal found that based on a previous decision involving the same appellant, no duty reversal was necessary for inputs cleared to a 100% EOU. The Tribunal emphasized consistency in treatment for both capital goods and inputs, citing relevant provisions and ensuring revenue neutrality. The High Court precedent further supported the appellant&#039;s position, leading to the Tribunal setting aside the impugned order and allowing the appeal with consequential reliefs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345156</link>
      <description>The appellant&#039;s appeal regarding duty paid inputs removed to a 100% EOU without reversing Cenvat Credit was successful. The Tribunal found that based on a previous decision involving the same appellant, no duty reversal was necessary for inputs cleared to a 100% EOU. The Tribunal emphasized consistency in treatment for both capital goods and inputs, citing relevant provisions and ensuring revenue neutrality. The High Court precedent further supported the appellant&#039;s position, leading to the Tribunal setting aside the impugned order and allowing the appeal with consequential reliefs.</description>
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