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2015 (3) TMI 1323 - CESTAT BANGALOREWhether the appellant is required to reverse 10% of the value the exempted goods cleared to SEZ in terms of the provisions of Rule 6 of CENVAT Credit Rules? Held that:- The issue is covered by the decision in the case of Sujana Metal Products Ltd Vs CCE Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE], where it was held that supplies made to SEZ from DTA units 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 - appeal allowed - decided in favor of appellant.
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