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2013 (1) TMI 120 - CESTAT BANGALORECENVAT Credit in respect of goods cleared to SEZ developer - Held that:- As decided in Sujana Metal Products Ltd. vs. CCE, Hyderabad (2011 (9) TMI 724 - CESTAT, BANGALORE) that goods cleared by a unit in DTA to SEZ developer should be considered to be goods exported by the former and should not be considered as exempted goods for purposes of Rule 6 of the CENVAT Credit Rules, 2004. However, in respect of the CENVAT credit denied to the assessee, they do not have prima facie case as not in dispute that the assessee took CENVAT credit amounting to Rs.8,46,004/- on inputs which were used by another unit of the company, which was a separate registered unit maintaining its own CENVAT account. The assessee having separate registration with separate CENVAT account prima facie did not have the right to claim CENVAT credit which was normally available to the other unit. Thus the appellant is liable to make pre-deposit of the entire CENVAT credit amount before the Commissioner (Appeals) to enable him to dispose of their case on merits within four weeks and report compliance on or before 7.2.2013.
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