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2012 (12) TMI 140 - CESTAT, MUMBAIWaiver of pre-deposit - 100% Export Oriented Unit - demand of SAD on DTA clearances – manufacturers of fatty acids, alcohol and soap noodles - stock transfer to their Sion unit – Held that:- There is merely stock transfer to their Sion unit which finally has paid ST/VAT on their clearance - applicant has paid VAT/ST on the clearance made to other than their Sion unit. Therefore, the applicant has correctly availed the exemption under Notification 23/03 which provides exemption to DTA clearance on the goods produced by EOU and as per condition on the goods which are cleared in DTA are not exempt by state government from payment of ST/VAT - pre-deposit waived
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