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    <title>2018 (3) TMI 1831 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that demands under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 for goods supplied to SEZ Developers during 2005-08 were not sustainable. Citing precedents, including a Karnataka HC judgment, the Tribunal determined that such supplies were to be treated as exports even before relevant notifications. Relying on the SEZ Act, the Tribunal set aside the impugned order, allowing the appeal. The decision was rendered on 21-3-2018.</description>
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