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2013 (2) TMI 165 - CESTAT CHENNAIClearance made to SEZ - Export of dutiable goods - Rule 3(5) of the CENVAT Credit Rules, 2004 - Assessee has cleared inputs and capital goods to a unit in SEZ - Clearance to be treated as dutiable goods or exempted goods - Held that:- Following the decision in case of SUJANA METAL PRODUCTS LTD.(2011 (9) TMI 724 - CESTAT, BANGALORE) that the assessee for the clearance of the input or capital goods to an SEZ are to be treated as export of dutiable goods. Therefore, they are not liable to reverse the CENVAT credit. In favour of revenue
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