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2018 (7) TMI 518 - AT - Central ExciseCENVAT credit - Cement - Supplies to SEZ from DTA - exempt goods or not - common input services used in manufacture of dutiable as well as exempt goods - Rule 6(3)(b) / 6(3)(i) of CENVAT Credit Rules - Held that:- The issue settled in appellant own case ULTRA TECH CEMENT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, TIRUPATI [2015 (2) TMI 181 - CESTAT BANGALORE], 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 allowed - decided in favor of appellant.
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