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2019 (12) TMI 51 - AT - Central ExciseCENVAT Credit - recovery pertaining to the clearance of goods effected to ‘developers’ of ‘special economic zones’ - exclsusions of availing CENVAT Credit - rule 6(3) of CENVAT Credit Rules, 2004 - HELD THAT:- The functioning and privileges of ‘special economic zones’ are governed by the Special Economic Zones Act, 2005 which, has defined ‘exports’ in section 2(m) therein to include clearances by units in the domestic tariff area to ‘developers’ and ‘units’. Section 51 of Special Economic Zones Act, 2005 provides that, in the event of any inconsistency with any other law, these would prevail. Accordingly, clearances to developers in special economic zone are ‘export’ and, thereby, within the exclusions prescribed in rule 6(5) of CENVAT Credit Rules, 2004. Appeal allowed - decided in favor of appellant.
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