Appellant Entitled to CENVAT Credit on Duty-Paid Goods Exported, Per Rule 16 Decision.

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....CENVAT credit - appellant have received the duty paid files from the other unit and thereafter the same was exported along with own manufactured files - whether the appellant are entitled for the cenvat credit on the duty paid goods received and resold for the purpose of export in terms of Rule 16? - Held Yes - AT....