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2011 (9) TMI 148 - AT - Central ExciseSupply from DTA unit to SEZ unit - whether supplies made to the SEZ developers for the period prior to 31/12/2008 will attract the provisions of Rule 6 (6) of Cenvat Credit Rules or not or whether the appellant is liable to pay a 10% of the value of the goods supplied to SEZ developer in case no separate accounts have been maintained in respect of dutiable goods and goods supplied without payment of duty. - Held that:- The amendment to Rule 6 (6) (i) of the CCR, 2004 by the amending Notification No.50/2008-CE (NT) dated 31/12/2008 shall be applicable w.e.f 10/09/2004 when the CCR, 2004 came into existence and, therefore, exception provided under Rule 6 (6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers/promoters.
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