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2012 (11) TMI 1007 - AT - Central ExciseDuty demand - Availment of CENVAT Credit - Clearance of products to the DTA on payment of duty - Held that:- in respect of the demand raised on the appellant in relation to the clearances made to M/s. L & T Hi-tech City Ltd. (SEZ developer). Those clearances cannot be treated as clearances of exempted goods and must be considered as exports. Consequently the provisions of Rule 6 (3) of the CCR 2004 are inapplicable. In respect of the clearances made by the appellant to M/s. Wipro Ltd., the demand is liable to be set aside in view of the provisions of Rule 6 (6) (i) as it stood during the period of dispute. This provision clearly laid down that the provisions of sub-rules (1), (2), (3) and (4) shall not be applicable in the case of excisable goods removed, without payment of duty, to a unit in SEZ. The appellant has established that, during the material period, M/s. Wipro Ltd. were maintaining a manufacturing unit in the SEZ. Apparently, the lower authorities erroneously considered them as SEZ developer - Decided in favour of assessee.
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