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Commissioner of Central Excise Versus M/s Dee Development Engineers Pvt. Ltd.

Whether the Hon ble CESTAT was right in holding the supplies made from DTA unit to SEZ developer/promoter as exports entitled for the exceptions provided under Rule 6 (6) of the CENVAT Credit Rule 2004, Whether the Tribunal was right in applying the overriding effect of Section 51 of the SEZ Act, 2005 to hold the impugned goods as exports and at the same time ignoring the provisions of (c) of sub section (1) of Section 26 of SEZ Act, according to which the supplies by domestic units to the units....... + More

 

 

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Commissioner of Central Excise Versus M/s Dee Development Engineers Pvt. Ltd.

 

 

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