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    <title>2017 (7) TMI 1032 - CESTAT BANGALORE</title>
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    <description>The appellant appealed against the rejection of their appeal by the Commissioner (A) regarding the clearance of excisable goods to SEZ Developers without duty payment. The issue centered on the demand of Central Excise duty under Rule 14 of CENVAT Credit Rules, 2004. The Division Bench precedent established that supplies to SEZ from DTA are deemed exports, allowing CENVAT credit without separate accounts. Consequently, the impugned order was set aside, favoring the appellant and granting relief in the case.</description>
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      <title>2017 (7) TMI 1032 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=345920</link>
      <description>The appellant appealed against the rejection of their appeal by the Commissioner (A) regarding the clearance of excisable goods to SEZ Developers without duty payment. The issue centered on the demand of Central Excise duty under Rule 14 of CENVAT Credit Rules, 2004. The Division Bench precedent established that supplies to SEZ from DTA are deemed exports, allowing CENVAT credit without separate accounts. Consequently, the impugned order was set aside, favoring the appellant and granting relief in the case.</description>
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      <pubDate>Thu, 29 Jun 2017 00:00:00 +0530</pubDate>
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