2013 (2) TMI 222

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....ndent.   Mr. P.G. Chacko, J.   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 (CCR, 2004 for short) is sustainable or not.  The appellant was clearing their products, without payment of duty, to SEZ developers during the period from February to October 2008. Dur....