2013 (1) TMI 444

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.....   The short question arising for consideration in this case is whether the demand raised on the appellant in terms of Rule 6 (3) of the CENVAT Credit Rules 2004 is sustainable or not. The appellant was clearing their products, without payment of duty, to SEZ developers during the period from April to December 2008. During the same period, they were also clearing identical goods to buyers i....