Tribunal Misinterprets Rule 3: CENVAT Credit Allowed for Capital Goods Post De-bonding of 100% Export Oriented Units.

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....CENVAT Credit - Duties paid on capital goods upon De-bonding of unit (100%EOU) - Proviso in Rule 3 of CCR 2004 is in the nature of an Explanation clarifying what was in doubt earlier viz., about allowing of Cenvat Credit in respect of capital goods - Tribunal has erred in denying such benefit of Cenvat Credit....