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2013 (12) TMI 689 - AT - Central ExciseGoods cleared to SEZ developer – No separate accounts maintained - Demand as per Rule 6(3)(b) of Cenvat credit Rules, 2004 - Waiver of Pre-deposit – Held that:- The goods cleared to SEZ developer cannot be considered as exempted final products as they should be considered to have been exported - Following Sujana Metals Products Ltd. and Ors. vs. CCE, Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE]- the appellant has made out prima facie case against the demand and associated penalties – pre-deposits waived till the disposal – Stay granted.
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