TMI Blog2016 (8) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... nce placed in the case of S.P. Fabricators Pvt. Ltd. Versus Commissioner of Central Excise, Belapur [2013 (9) TMI 1108 - CESTAT MUMBAI], where it was held that after enactment of the Special Economic Zones Act 2005 w.e.f. 10.02.2006 supplies to SEZ from DTA are treated as export of dutiable goods and entitled to benefit as such, including that of exception in Rule 6(6) of CCR 2004, of not requirin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter Heading No. 6810 110 of the Central Excise Tariff Act, 1985 and are availing cenvat credit of duty paid on various raw materials used in the manufacture of final products in terms of Cenvat Credit Rules 2004. Appellant cleared the finished goods i.e. Hollow Bricks/Solid Bricks/Pavers/Kerb Stones etc. for Developers of Special Economic Zones and also for builders in the DTA. Appellant availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies or not. Learned counsel further submitted that this issue is no more res integra and is squarely covered in favour of the appellant by the following decisions. a) Sujana Metal Products Ltd. Vs. CCE, Hyderabad 2011 (273) E.L.T. 112 (Tri.-Bang.) Affirmed by High Court of Karnataka CCE, Hyderabad Vs. Sujana Metal Products Ltd. 2013-TIOL-1128-HC-AP-ST b) UOI V. Steel Authority of India Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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