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2014 (12) TMI 539 - AT - Central ExciseCENVAT credit - tax paid on input/input services used in the manufacture of goods supplied to SEZ developers - Held that:- CENVAT credit would be available in respect input/input services used in or in relation to manufacture of goods supplied to SEZ developers even prior to 31/12/2008 when the Rules were specifically amended to provide for the same. Therefore, we find that the impugned order is not sustainable in law - Following decision of Union of India vs. Steel Authority of India Ltd. [2013 (5) TMI 460 - CHATTISGARH HIGH COURT] - Decided in favour of assessee.
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