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2019 (5) TMI 207 - AT - Central ExciseCENVAT Credit - appellants cleared their finished goods mainly, cement to SEZ developers without payment of excise duty claiming exemption under Notification No.42/2001-CE (NT), dated 26.06.2001 - applicability of Rule 6(6) of Cenvat Credit Rules, 2004 - HELD THAT:- The issue decided in the case of THE COMMISSIONER OF CENTRAL EXCISE CHENNAI II COMMISSIONERATE VERSUS M/S. S.P. FABRICATORS PVT LTD., THE CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [2018 (10) TMI 1474 - MADRAS HIGH COURT], where it was held that after enactment of Special Economic Zones Act, 2005 w.e.f. 10-2-2006, supplies to SEZ from DTA are treated as export of dutiable goods and entitled to benefits as such including that of exception in Rule 6 (6) of CENVAT Credit Rules, 2004, of not requiring separate accounts of dutiable and non-dutiable inputs/services to be maintained. Appeal dismissed - decided against Revenue.
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