TMI Blog2012 (4) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Rule 6 of Cenvat Credit Rules - Held that:- clearances made to SEZ developers do not qualify for waiver of conditions laid down in sub Rule (1), (2), (3) and (4) of Rule 6 of Cenvat Credit Rules, 2004 - supplies made to SEZ developers are to be treated as deemed exports and is covered by provisions of Rule 6 (6) of Cenvat Credit Rules - Following decision of Sujako Interiors Pvt. Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her maintained separate records nor paid an amount equivalent to 10% of the value of excisable goods cleared without payment of duty to the SEZ developers hence they have wrongly availed CENVAT credit on inputs and services used in the manufacture of excisable goods cleared to SEZ developers. 2. When the matter was called, it was pointed out that the issue is no more res-integra and is covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of Sujako Interiors Pvt. Limited, wherein a view was taken that supplies made to SEZ developers are to be treated as deemed exports and is covered by provisions of Rule 6 (6) of Cenvat Credit Rules. Since the issue is covered by the earlier decision of the Tribunal, the appeal is allowed with consequential relief to the appellant. (Dictated and pronounced in the Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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