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    <title>2013 (7) TMI 756 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the payment of 10% amount on exempted goods cleared to Special Economic Zone developers. The decision was based on the interpretation of rules regarding the treatment of supplies to Special Economic Zones as exports, impacting the application of Cenvat Credit Rules. Citing previous judgments and the clarificatory nature of rule amendments, the Tribunal held that the impugned order was unsustainable, setting it aside and allowing the appeal.</description>
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