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2018 (9) TMI 10 - AT - Central ExciseCENVAT Credit - Clearance to SEZ Unit - inputs - denial of credit on the ground that the clearances to developer of SEZ is not covered under the provisions of Rule 6(6) of Cenvat Credit Rules 2004 - Held that:- The issue is covered by the decision in the case of SUJANA METAL PRODUCTS LTD. VERSUS COMMISSIONER OF C. EX., HYDERABAD [2011 (9) TMI 724 - CESTAT, BANGALORE], where it was held that Exception provided under Rule 6(6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers/promoters - credit allowed - appeal allowed - decided in favor of appellant.
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