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2013 (9) TMI 1108 - AT - Central ExciseReversal of CENVAT credit - Rule 6 (3) of the Cenvat Credit Rules, 2004 - denial on the ground that the goods have been supplied to an SEZ developer without payment of duty - Held that: - the Hon’ble Chhattisgarh High Court in the case of Steel Authority of India Ltd., [2013 (5) TMI 460 - CHATTISGARH HIGH COURT] considered an identical issue and held that the amendment to Rule 6 (6) to include SEZ developer with effect from 31/12/2008 has retrospective effect from 2004 onwards and therefore, no reversal of credit in respect of inputs used in the manufacture of goods supplied to the SEZ developer is warranted under law - appeal allowed - decided in favor of appellant.
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