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100% EOU can pay excise duty at debonding with Cenvat credit; must receive "No Due Certificate" for exit.

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....100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the excise duty being paid through the Cenvat credit account, the second respondent shall issue “No Due Certificate” to the petitioners for debonding out of 100% EOU Scheme. - HC....

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