High Court Upholds Tribunal's Interpretation of Rules 5 and 6 on CENVAT Credit Refunds for 100% EOUs.

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....100% EOU - Refund of the accumulated CENVAT Credit - The Tribunal has rightly interpreted the words used in Rules 5 and 6 by pointing out that the words used in Rule 6 are “exempted goods/services”, whereas Rule 5 does not use these words and uses the words “final product/output service” - HC....