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2013 (6) TMI 323 - AT - Central ExciseSupplies to SEZ from DTA - Clearance to be treated as “dutiable goods” or “exempted goods” - as per revenue appellants are liable to pay 10% of the price of the goods cleared at nil rate of duty as per the provisions of Rule 6 of Cenvat Credit Rules - Held that:- As decided in Sujana Metal Products Ltd. v. CCE, Hyderabad (2011 (9) TMI 724 - CESTAT, BANGALORE) supplies from DTA unit to developer in SEZ are covered under the provisions of Rule 6 of Cenvat Credit Rules 2004 in view of the amendment to Rule 6(6) of Cenvat Credit Rules with effect from 31.12.2008 as the same has retrospective effect. Thus appeal is allowed & appellants are entitled to consequential relief.
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