2016 (5) TMI 1355

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Full Text of the Document

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....varthy, Authorised Representative for the Respondent Order Per: Sulekha Beevi, C.S. 1.  The short issue involved is whether appellant is eligible for refund of cenvat credit in respect of clearances made to 100% EOU. 2.  The department denied refund claim made by appellant under Rule 5 of Cenvat Credit Rules, 2004 on the ground that supplies to EOU cannot be considered as act....