Sub-contractor ineligible for Central Excise exemption when independently procuring materials and paying excise for SEZ projects.

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....SEZ Unit - sub-contract - benefit of exemption from Central Excise to the sub-contractor - If the sub-contractor has procured raw material and paid excise and raised a claim for reimbursement, will not clothe such an entity to claim exemption, under the guise of it supplying goods to a Unit, through the main contractor.....