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2012 (5) TMI 545 - AT - Central ExciseCENVAT Credit - Non maintenance of separate accounts - Whether an assessee is required to maintain separate account when goods are supplied to SEZ developers and no duty is paid - Held that:- in the case of SEZ developers also, an assessee need not maintain separate accounts and is covered by the provisions of Rule 6(6)(i) of CENVAT Credit Rules, 2002 - Following decision of Sujana Metal Products Ltd. Vs CCE Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE] and in the case of Sobha Developers Ltd. Vs. CCE Bangalore [2011 (6) TMI 394 - CESTAT, BANGALORE] - Decided against Revenue.
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