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2015 (10) TMI 766 - AT - Central ExciseWaiver of pre deposit - whether the Cenvat credit of duty paid on inputs used in the manufacture of finished goods, which were supplied to SEZ developers would be admissible or not - held that:- Amendment to Rule 6 (6) of Cenvat Credit Rules, 2004 w.e.f. 31/12/08 has to be treated as retrospective amendment and for the period prior to 31/12/08 also the supplies to SEZ developers have to be treated as exports and the Cenvat credit in respect of inputs used in the manufacture of finished goods supplied to SEZ developers would be admissible. - Stay granted.
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