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2017 (8) TMI 1208 - AT - Central ExciseClearances to SEZ developer - Rule 6 of CCR, 2004 - whether the demand under Rule 6 of Cenvat Credit Rules, 2004 is legal and correct in respect of final product cleared to SEZ developer? - Held that: - similar issue decided in the case of SUJANA METAL PRODUCTS LTD. Versus COMMISSIONER OF C. EX., HYDERABAD [2011 (9) TMI 724 - CESTAT, BANGALORE], where it was held that the definition of the term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export.supplies made to SEZ are held to be “export”, provisions of Rule 6 of CCR does not arise at all - demand set aside - appeal allowed - decided in favor of appellant.
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