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    <title>2025 (11) TMI 972 - GUJARAT HIGH COURT</title>
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    <description>HC held that accumulated Cenvat credit can be used to pay countervailing duty payable by a 100% EOU at debonding. The court followed its earlier decision holding that admissible Cenvat credit legitimately availed may be utilized for duty payment and rejected the demand to require cash payment of excise duty on post-debonding manufacture. Relying on the earlier interim order now become final, the appeal was dismissed.</description>
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      <description>HC held that accumulated Cenvat credit can be used to pay countervailing duty payable by a 100% EOU at debonding. The court followed its earlier decision holding that admissible Cenvat credit legitimately availed may be utilized for duty payment and rejected the demand to require cash payment of excise duty on post-debonding manufacture. Relying on the earlier interim order now become final, the appeal was dismissed.</description>
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