2009 (6) TMI 793

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....Order]. -  The appellants operate under Cenvat credit scheme and availed credit of inputs procured indigenously as well as through import. During February 2006, they exported some quantity of inputs under bond. The lower authorities held that Cenvated inputs could be removed as such only on payment in terms of Rule 3(5) of the Cenvat Credit Rules, 2004 (CCR) i.e. on reversal of an amount equ....