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2014 (9) TMI 1046 - HC - Central ExciseThe appeal is admitted on the following substantial questions of law : (i) Whether the CESTAT was right in holding that the supplies made from DTA unit to SEZ developer/promoter as ‘exports’ are entitled for the exemption provided under Rule 6(6) of the Cenvat Credit Rules, 2004? (ii) Whether in the CESTAT was correct in holding that the amendment to Rule 6(6)(ii) of Cenvat Credit Rules, 2004 vide Notification No. 50/2008-C.E. (N.T.), dated 31-12-2008 shall be applicable with retrospective effect, when the Board vide Circular No. 267/52/2008-CX.8, dated 7-1-2009 has clarified that the Notification No. 50/2008-C.E. (N.T.), dated 31-12-2008 is prospective in nature and would apply to supplies cleared from the date of notification only? (iii) Whether the Tribunal was justified in following the decision of the Tribunal in the case of Sujana Metal Products Ltd., wherein the issue was that supplies from DTA units to developers in SEZ are to be treated as export of dutiable goods and entitled to benefit as such whereas the issue involved in the present case is that the Cenvat credit is not available for the inputs in the finished product supplied to developers of SEZ ?
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