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2012 (4) TMI 365 - AT - Central ExciseClearance of finished goods without payment of duty to SEZ developers – Revenue held that as per Rule 6 of CCR, 2004, the appellant is required to maintain separate accounts for the common inputs used for the manufacturing of finished goods cleared on payment of duty and cleared by availing exemption - the clearances made by the appellant to SEZ developers without payment of duty is clearance of exempted goods and is not covered by the exclusion clause 6 of CCR, 2004 - Held that:- issue stand settled by the decision of co-ordinate bench of the Tribunal in the case of Sujana Metal Products Pvt.Ltd. Vs. CCE Hyderabad (2011 - TMI - 208174 - CESTAT, BANGALORE) – assessee has cleared their finished product to SEZ developers under LUT duly accepted by the Revenue and once a LUT is executed, the appellant need not pay duty - the supplies made to SEZ are held to be "export", the application of provisions of Cenvat Credit Rules for recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CCR, 2002 / CCR, 2004 does not arise - against revenue.
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