TMI Blog2012 (5) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... e 6(6)(i) of CENVAT Credit Rules, 2002 - Following decision of Sujana Metal Products Ltd. Vs CCE Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE] and in the case of Sobha Developers Ltd. Vs. CCE Bangalore [2011 (6) TMI 394 - CESTAT, BANGALORE] - Decided against Revenue. - Appeal No.E/1823/2010 - - - Dated:- 9-5-2012 - MR. B.S.V. MURTHY, J. For the Appellant: Shri Hardik Modh, Adv. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods cleared by him. In the instant case, the appellant, during the financial year 2008-09, cleared 23.770 MT of Cold Rolled Galvanised Non-Alloy Steel valued at Rs.11,62,472/- to SEZ developer viz. M/s Mundra Port SEZ Ltd. Mundra without payment of duty under ARE-1 and also availed CENVAT Credit on the inputs used in such CR sheets cleared to SEZ developer. As per the provisions of Rule 6(6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sujana Metal Products Ltd. Vs CCE Hyderabad 2011 (273) ELT 112 (Tri-Bang) and in the case of Sobha Developers Ltd. Vs. CCE Bangalore 2012 (276) ELT 214 (Tri-Bang), it has been held that in the case of SEZ developers also, an assessee need not maintain separate accounts and is covered by the provisions of Rule 6(6)(i) of CENVAT Credit Rules, 2002. 5. In view of the above, the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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