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2013 (10) TMI 329 - CESTAT BANGALOREClearance of Goods – Exempted OR Not - Whether during the period November 2007 to December 2008 had cleared excisable goods to SEZ developer under bond / letter of undertaking without payment of duty, to be considered as exempted goods – Held that:- Following Sujana Metal Products vs. CCE [2011 (9) TMI 724 - CESTAT, BANGALORE ] - Supplies made to SEZ shall be treated as export - supplies made to SEZ are held to be “export” provisions of Rule 6 of CCR does not arise at all - The demand is of 10% of the value of the goods cleared by the appellant to SEZ developers and having not maintained separate accounts, is required to pay the amount as per the provisions of Rule 6(3) of the CENVAT Credit Rules, 2004 - As the issue has attained finality in the hands of High Court of Andhra Pradesh on an identical issue - the order is unsustainable and liable to be set aside – Decided in favour of Assessee.
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