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2018 (4) TMI 468 - AT - Central ExciseCENVAT credit - input/input service used for manufacture of exempted goods - non-maintenance of separate records - developer of Special Economic Zone - rule 6(3)((i) of CCR 2004 - Held that: - The continuing existence of supplies to units in Special Economic Zones and the addition of supplies to developers of Special Economic Zones under rule 6(6)(i) does not detract from the eligibility for coverage as exports. Therefore, by no stretch can such supply be deemed to be exempted - credit allowed - appeal dismissed - decided against Revenue.
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