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CENVAT Credit Dispute: 100% EOU Challenges Input Removal Classification u/r 4(5)(a) Affecting Eligibility.

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....100% EOU - CENVAT Credit - removal of inputs to job-worker - Since the raw material/inputs were removed by the appellant for further manufacture of the finished goods, the case of the appellant falls under the purview of sub-rule (5)(a) of Rule 4 of the Rules.....

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