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    <title>2015 (7) TMI 1237 - CESTAT AHMEDABAD</title>
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    <description>Entitlement to Cenvat credit of duties paid by a 100% Export Oriented Unit on DTA clearances under the proviso to Section 3(1) of the Central Excise Act, 1944 was treated as already covered by an earlier order of the same Bench. As both sides accepted that the controversy stood settled by that prior decision, no fresh merits adjudication was undertaken. The appeal was allowed on that basis, with the issue applied in line with the earlier ruling.</description>
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