EOUs Eligible for Cenvat Credit Refund on Exports u/r 6(6)(v), Overriding Restrictions in Rule 6(1) on Inputs.

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....100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far the eligibility of Cenvat credit on input/input services used in manufacture of final products exported by a 100% EOU is concerned - AT....