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2015 (10) TMI 155 - AT - Central ExciseCenvat Credit - clearance of goods to SEZ unit - Notification No. 50/2008-CE (NT) dated 31/12/2008 - Held that:- Amendment under Rule 6(6)(i) made on 31.12.2008 is clarificatory in nature and is applicable retrospective from the date when the 2004 Rules were implemented. Accordingly, the impugned orders are set aside - issue involved in the present case stands settled that the appellant is not required to pay 10% in terms of Rule 6 (3) (b) of Cenvat Credit Rules, 2004 therefore the demand confirmed by the original authority and upheld by the Commissioner (Appeals) is liable to be dropped. In view of discussion, the impugned order is not sustainable, hence the same is set aside - Decided in favour of assessee.
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