2013 (2) TMI 165

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....drasekar, Adv. Per: Ashok Jindal: Heard both sides. 2. The facts of the case are that the respondents cleared inputs and capital goods to a unit in SEZ without reversal of input credit taken by them. The lower appellate authority relying on the decision of the Sujana Metal Products Ltd. reported in 2011 (273) ELT 112 held that the assessee for the clearance of the input or capital goods t....