2013 (5) TMI 462

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....ENT Per Archana Wadhwa: The issue involved in the present appeal is as to whether the supplies made by the assessee to SEZ Developers prior to 31.12.2008 would be covered by the provisions of Rule 6(6) of Cenvat Credit Rules, 2004 or not. Revenue has denied the benefit of the said rule on the ground that SEZ Developers are not specified whereas it was only SEZ units which were specified for ....