TMI Blog2017 (8) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Sujana Metal Products Vs. CCE [2011 (9) TMI 724 - CESTAT, BANGALORE], wherein the Division Bench has come to the conclusion that supplies made to SEZ from DTA are deemed exports and the assessee is entitled to the benefit of CENVAT credit and is not required to maintain separate account for dutiable and non-dutiable goods - appeal allowed - decided in favor of appellant. - E/1123/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 25 of Central Excise Rules (CER), 2002. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of structural glazings falling under Chapter subheading 761010.10 of the Central Excise Tariff Act, 1985 and are availing CENVAT credit under CCR, 2004. Whereas, it appeared that assessee had manufactured and cleared structural glazings from their factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 or reverse the credit availed attributable to inputs used for such exempted finished productions supplied to developer in SEZ. On these allegations, a show-cause notice was issued and after availing due process of law, the learned Commissioner (A) confirmed the demand and hence, the present appeal- 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended to the goods cleared to a developer of a Special Economic Zone (SEZ) for their authorized operations. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the issue involved in the present case is no more res integra and has been settled in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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