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Goods Cleared Under CT-2 Certificate for Export; No Obligation to Reverse CENVAT Credit for Packing Use.
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....CENVAT Credit - Clearance of goods without payment of duty under CT-2 Certificate under cover of invoices to EPG for use in the packing of tubes and tyres - as the goods were cleared for export under bond assessee is not required to reverse the cenvat credit - AT....