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2013 (6) TMI 508 - CESTAT MUMBAICenvat Credit - goods supplied to SEZ without payment of duty - Rule 6 of Cenvat Credit Rules. - Held that:- Supplies to SEZ developers/units in the SEZ are deemed exports. Therefore, the appellant is entitled to avail Cenvat credit on inputs/input services used in or in relation to the manufacture of final products supplied to SEZ developers/units. This issue has been considered by this Tribunal in the various decisions - credit allowed - decided in favor of assessee.
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