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2011 (2) TMI 624 - AT - Central ExciseCenvat credit - Inputs used in the manufacture of dutiable as well as exempted finished goods - Held that:- the supplies made by the appellant to SEZ developers were to be treated as deemed exports - If that be so, the provisions of Rule 6(3) of the Cenvat Credit Rules, requiring the appellant to pay an amount of equal to 10% of the value of exempted final product are not applicable - Decided in favour of assessee.
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