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2012 (7) TMI 1 - AT - Central ExciseDemand of an amount equivalent to 10% of the value of the goods cleared by the appellant to SEZ developers - Held that:- The issue is settled by the judgment of this Tribunal in the case of Sujana Metal Products Ltd. vs. CCE Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE] as 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 - in favour of assessee.
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