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2018 (7) TMI 1592 - AT - Central ExciseCENVAT Credit - clearance to SEZ Developers - inputs used in manufacture of taxable as well as exempted goods cleared to such SEZ developers and promoters - non-maintenance of separate records - Held that:- There is no dispute as to the fact that clearances effected by the appellant to SEZ developers and promoters are after claiming the benefit of non-payment of duty during the period December, 2007 to July, 2008 - An identical issue was before the Tribunal, one of the appellant’s sister concerns Sujana Metal Products Ltd. [2011 (9) TMI 724 - CESTAT, BANGALORE], wherein, it was held that clearances made to SEZ developers and promoters are nothing but clearances made to SEZ developers and after the SEZ act came to existence on invoking the provision of CENVAT Credit Rules, 6(6) 2004 as the goods which are developers are export of dutiable goods. Appeal allowed - decided in favor of appellant.
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