TMI Blog2017 (8) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... MMISSIONER OF C. EX., HYDERABAD [2011 (9) TMI 724 - CESTAT, BANGALORE], where it was held that the definition of the term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export.supplies made to SEZ are held to be “export”, provisions of Rule 6 of CCR does not arise at all - deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Mum)] 3. On the other hand, Shri. S.R. Nair, Ld. Examiner, (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides and perusal of record, I find that issue involved in the present case is whether in terms of Rule 6 of Cenvat Credit Rules, 2004 an amount of 10% of the value of the goods supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the benefit of amendment to Cenvat Credit Rules, 2002 does not arise. 12. As the issues involved relate to interpretations of SEZ provisions under the Customs Act, SEZ Act and provisions of the Central Excise Rules and the Cenvat Credit Rules, no charge of suppression by the assessees can be sustained and, therefore, the question of invoking the extended period of limitation and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. d. The amendment to Rule 6(1) of the CCR, 2004 by the amending Notification No.50/2008-C.E. (N.T.), dated 31-12-2008 shall be applicable w.e.f. 10-9-2004 when the CCR, 2004 came into existence and, therefore, exce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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