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2012 (4) TMI 539 - AT - Central ExciseCENVAT Credit - appellant has neither maintained separate records nor paid an amount equivalent to 10% of the value of excisable goods cleared without payment of duty to the SEZ developers - Whether the appellant is required to pay 10% of the value of excisable goods, in terms of provisions of Rule 6 of Cenvat Credit Rules - Held that:- clearances made to SEZ developers do not qualify for waiver of conditions laid down in sub Rule (1), (2), (3) and (4) of Rule 6 of Cenvat Credit Rules, 2004 - supplies made to SEZ developers are to be treated as deemed exports and is covered by provisions of Rule 6 (6) of Cenvat Credit Rules - Following decision of Sujako Interiors Pvt. Limited vs. CCE, Ahmd. [2011 (2) TMI 624 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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