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2016 (1) TMI 685 - AT - Central ExciseLiability to pay the amount of 10% in terms of Rule 6(3)(b) of Cenvat Credit Rules, 2004 on the goods supplied to the SEZ Developer - Held that:- There is no dispute that the issue involved in the present case squarely covered by various judgments cited by the Ld. Counsel. In view of this legal position, it is settled that supplies made to SEZ Developer is treated as export, accordingly demand of 10% of value of goods supplied to SEZ Developer in terms of Rule 6(3)(b) of Cenvat Credit Rules, 2004, is not sustainable. Therefore, set aside the impugned order and allow the appeal with consequential relief, if any, in accordance with law - Decided in favour of assessee.
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