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2016 (3) TMI 851 - AT - Central ExciseSupplies of excisable goods to SEZ developer - whether attracts the provision of Rule 6(3)(b) of Cenvat Credit Rules 2004 and whether the respondent is liable to pay 10% of the value of the goods so supplied? - Held that:- The issue whether Rule 6(3) (b) of Cenvat Credit Rules 2004 is applicable from the supplies made to SEZ developers, has been settled. Even prior to the amendment the supplies made to SEZ is considered as export only and therefore the assessee is not required to pay an amount of equal to 10% value of the goods supplied to SEZ developers. See Commr. of C.Ex. & S.T. Bangalore Vs. Fosroc Chemicals (India) Pvt. Ltd. (2014 (9) TMI 633 - KARNATAKA HIGH COURT)
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