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2012 (6) TMI 741 - AT - Central ExciseClearance of excisable goods to the DTA on payment of duty - Non maintenance of seperate accounts - Held that:- very basis of the impugned demand is unfounded inasmuch as, in the case of Sujana Metal Products Ltd. vs. CCE, Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE], this Tribunal rejected a similar plea of the Department and held that all supplies of excisable goods by a DTA unit to SEZ developer should be considered as exports and were not to be treated as exempted goods and consequently the provisions of Rule 6(3) of the CENVAT Credit Rules, 2004 were not applicable to such goods - Decided against Revenue.
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