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2017 (7) TMI 1032 - CESTAT BANGALORECENVAT credit - separate accounts for exempted as well as taxable goods - Natural justice - Held that: - the issue involved in the present case is no more res integra and has been settled in favor of the appellant by the decision in the case of Sujana Metal Products Vs. CCE [2011 (9) TMI 724 - CESTAT, BANGALORE], wherein the Division Bench has come to the conclusion that supplies made to SEZ from DTA are deemed exports and assessee is entitled to the benefit of CENVAT credit and is not required to maintain separate account for dutiable and non-dutiable goods - appeal allowed - decided in favor of appellant.
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