Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 444 - AT - Central ExciseNon preparation of separate accounts been maintained in respect of inputs or input services clearing identical goods to buyers in the DTA, on payment of duty - demand to pay 10% of the price (excluding taxes) of the goods cleared to the SEZ developer - Held that:- As decided in Sujana Metal Products Ltd. Vs. CCE, Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE] supplies to SEZ from DTA units were exports and hence not to be considered as exempted goods for purposes of Rule 6 of the CCR 2004. The appellant cannot be required to honour the impugned demand as they were clearing only dutiable products to the DTA and hence there was no question of maintenance of separate accounts in respect of inputs or input services and no question of applicability of Rule 6(3) of the CCR 2004 - appeal of assessee allowed.
|