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2013 (7) TMI 756 - CESTAT AHMEDABADRule 6 of the Cenvat Credit Rules,2004 – Clearance of goods to SEZ - The date since when the clarificatory rule 6 of CCR,2004 is applicable - Appellant had cleared finished goods i.e. cement to units who are functioning as developers and Special Economic Zone without payment of duty as reported under Section 26 of the Special Economic Zone 2005 - Appellant should have reversed the cenvat credit availed on the manufacturing of such final products or in the alternative, should have paid 10% of the value of the cement cleared without payment of duty to Special Economic Zone or Special Economic Zone developers – Held that:- As per the judgment in the case of Sujana Metal Products Ltd. & Ors. Vs. CCE Hyderabad[2011 (9) TMI 724 - CESTAT, BANGALORE], any inputs and the services cleared to Special Economic Zone or Special Economic Zone developers up to 31.12.08 is to be considered as cleared to the developers and not only to Special Economic Zone units and subsequent amendment in Rule 6(6) has to be considered as clarificatory in nature - The substituted sub-rule 6(6Xi) is enforced from the date the 2004-Rules came into force – Appeal allowed - Decided in favor of Assessee
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