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2011 (10) TMI 198 - AT - Central ExciseDTA supplied goods to SEZ - Revenue demanded 10% of value of the exempted goods supplied to SEZ - Held - In view of Section 51 of the SEZ Act, the supplies made by DTA units to SEZ units will amount to export for the purpose of all export benefits. The benefit shall include benefits available in respect of exports provided by exception to Rule 6 of Cenvat Credit Rules, 2004.Thus appeal of revenue was turned down.
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