Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 1123 - CESTAT MUMBAICENVAT Credit - exempt goods or not - manufacture and clearance of insulated wires and cables to SEZ Developers - applicability of Rule 6 of the Cenvat Credit Rules, 2004 - HELD THAT:- This Tribunal in THE COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, HYDERABAD VERSUS M/S. SUJANA METAL PRODUCTS LTD. [2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT] has held that Since both during the period prior to and w.e.f. 10-2-2006, the supplies made to SEZ are held to be “export”, the application of provisions of Cenvat Credit Rules for recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CCR, 2002/CCR, 2004 does not arise. Appeal allowed - decided in favor of appellant.
|