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2018 (3) TMI 1831 - CESTAT MUMBAICENVAT credit - goods supplied to SEZ Developers during the period 2005-08 - export or not - applicability of Rule 6(3)(b) of Cenvat Credit Rules, 2004 - HELD THAT:- The issue is no longer res integra as the same is settled in various judgments including the judgment cited by the Learned Counsel in the case of Lotus Power Gears (P) Ltd. [2016 (6) TMI 998 - KARNATAKA HIGH COURT]. The Tribunal has taken consistent view that the supply made to the SEZ Developers is considered as export even prior to Notification No. 15/2008-C.E. (N.T.) applying the provisions of SEZ Act, 2005. The impugned order is not sustainable, hence the same is set aside - appeal allowed - decided in favor of appellant.
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