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2015 (2) TMI 181 - CESTAT BANGALORESupplies to SEZ from DTA - Clearance to be treated as “dutiable goods” or “exempted goods” - whether in respect of supplies made by DTA unit to SEZ developer prior to 13-12-2008 has to be treated as exempted clearances as per CENVAT Credit Rules and consequently provisions of Rule 6(3) of CCR, 2004 applies or not - Held that:- after enactment of Special Economic Zones Act, 2005 w.e.f. 10-2-2006, supplies to SEZ from DTA are treated as export of dutiable goods and entitled to benefits as such, including that of exception in Rule 6(6) of CENVAT Credit Rules, 2004, of not requiring separate accounts of dutiable and non-dutiable inputs/services to be maintained - Following decision of Sujana Metal Products Ltd. [2011 (9) TMI 724 - CESTAT, BANGALORE] - Decided in favour of assessee.
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