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2019 (7) TMI 247 - AT - Central ExciseRecovery of CENVAT Credit - export of inputs or capital goods, as such after availment of credit - Rule 3(5) of the CENVAT Credit Rules, 2004 - Rule 14 of the CENVAT Credit Rules read with Section 11A(1) of the Central Excise Act, 1944 - HELD THAT:- Since the legislature had intentionally included Section 51 to given an overriding effect to the SEZ Act, wherever it is inconsistent with any other law for the time being in force, the exemptions provided under Section 26(3) cannot be denied to a transfer of inputs in the DTA to a unit in the SEZ - Appeal allowed - decided in favor of appellant.
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