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    <title>2017 (12) TMI 269 - CESTAT MUMBAI</title>
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    <description>The appellant was held entitled to the refund claim of input duty for input service used in manufacturing final products supplied to a 100% Export Oriented Unit (EOU) as deemed export. The Member (Judicial) determined that supplies to a 100% EOU should be considered as export, including deemed export, under the amended Rule 5 of Cenvat Credit Rules 2004. The appellant&#039;s appeal was allowed, modifying the impugned orders, while the appeals filed by the Revenue were dismissed.</description>
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      <title>2017 (12) TMI 269 - CESTAT MUMBAI</title>
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      <description>The appellant was held entitled to the refund claim of input duty for input service used in manufacturing final products supplied to a 100% Export Oriented Unit (EOU) as deemed export. The Member (Judicial) determined that supplies to a 100% EOU should be considered as export, including deemed export, under the amended Rule 5 of Cenvat Credit Rules 2004. The appellant&#039;s appeal was allowed, modifying the impugned orders, while the appeals filed by the Revenue were dismissed.</description>
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