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2018 (6) TMI 1654 - AT - Central ExciseCENVAT Credit - goods supplied to SEZ Developer without payment of duty - common inputs used in the goods supplied to SEZ Developer/exempt goods - HELD THAT:- The issue stands settled by the Tribunal orders in case of M/s. Sujana Metal Products Ltd. v. CCE, Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE] as upheld by Hon’ble High Court reported in Commissioner v. Sujana Metal Products Ltd. [2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT], Ultratech Cement Ltd. v. CCE, Nagpur [2014 (8) TMI 655 - CESTAT MUMBAI]. The views of the Hon’ble Court is that the supplies made to SEZ/SEZ developers is treated as export in terms of the SEZ Act, 2005 which overrides all the acts. Therefore in respect of the goods cleared for export, provision of Rule 6 of CCR, 2004 shall not apply. Demand do not sustain - appeal allowed - decided in favor of appellant.
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