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2018 (8) TMI 891 - HC - Central ExciseRetrospective effect of Amendment of Rule 6(6)(i) of Cenvat Credit Rules, 2004 - goods cleared to a “developer” of a Special Economic Zone for their authorized operation - Held that:- The Chennai Bench of the Tribunal in the case of S.P. Fabricators Pvt. Ltd. Vs. Commissioner of Customs, Chennai-II [2015 (3) TMI 955 - CESTAT CHENNAI] has held that the goods supplied to SEZ Developers are to be treated as ‘exports’ under Section 2(m) of SEZ Act and that the amendment introduced in Rule 6(6) on 31.12.2008 is retrospective in nature. The controversy involved in the present case is covered by the decision of the cognate bench of this Court - no Substantial Question of Law arises for consideration and the appeal is liable to be dismissed - appeal dismissed.
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