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2017 (1) TMI 353 - AT - Central ExciseReversal of credit - Rule 6(3) of the Cenvat Credit Rules, 2004 - Whether the respondent is required to reverse an amount of 10% of the value of clearance made to the SEZ developers or not during the period of 18-9-2008 to 26-12-2008? - Held that: - the respondent is manufacturing only and only dutiable goods. The goods are excisable but it is cleared to SEZ developers, therefore, no duty is payable - the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 are not applicable to the facts of this case - appeal dismissed - decided against Revenue.
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