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2016 (8) TMI 1297 - AT - Central ExciseCENVAT credit - supplies made to SEZ developer - whether in respect of supplies made by DTA unit to SEZ Developer prior to 13.12.2008 has to be treated as ‘exempted clearances’ as per CCR and consequently provisions of Rule 6(3) of CCR 2004 applies or not? - Held that: - reliance placed in the case of S.P. Fabricators Pvt. Ltd. Versus Commissioner of Central Excise, Belapur [2013 (9) TMI 1108 - CESTAT MUMBAI], where it was held that after enactment of the Special Economic Zones Act 2005 w.e.f. 10.02.2006 supplies to SEZ from DTA are treated as export of dutiable goods and entitled to benefit as such, including that of exception in Rule 6(6) of CCR 2004, of not requiring separate accounts of dutiable and non-dutiable inputs/services to be maintained - appeal allowed - decided in favor of appellant.
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