Denial of CENVAT Credit Carry Forward for Conversion from DTA to EOU; Rule 11(3) Not Applicable for Exported Goods.

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....Denial of Carry forward of CENVAT Credit - Conversion of DTA to EOU - Rule 11(3) will apply only in the situation where final products are exempted. - The final products manufactured by appellant in EOU and cleared for export are not dutiable, but the very same final products when cleared into DTA becomes dutiable hence the provisions of Section 5A doe not apply - AT....