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2014 (3) TMI 597 - AT - Central ExciseCenvat Credit - Supply of SEZ unit without payment of duty - Challenge on the strength of certain provisions of the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006 - Held that:- necessity of considering the question whether Rule 6(6)(i) as amended by Notification No.50/2008 dated 31.12.2008 can be applied retrospectively does not arise in this case. The issue stands decided against the Revenue by a decision of this Tribunal in SUJANA METAL PRODUCTS LTD [2011 (9) TMI 724 - CESTAT, BANGALORE] which pertains to a period prior to 31.12.2008. The period of dispute in this case is also prior to the said date - Decided in favour of assessee.
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