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2016 (2) TMI 199 - AT - Central ExciseCENVAT credit - whether supplies made to SEZ Developer for the period prior to 31.12.2008 will attract the provisions of Rule 6(6) of the Cenvat Credit Rules or not? - whether the appellant is liable to pay 10% of the value of the goods supplied to SEZ Developer in case no separate accounts have been maintained in respect of dutiable goods and goods supplied without payment of duty? - Held that:- The very same issue was considered in Sujana Metal Products Ltd. vs. CCE, Hyderabad [2009 (5) TMI 643 - CESTAT, BANGALORE] wherein held that for the period upto 09/02/2006, the supplies made to SEZ units are to be treated as export both for extending export benefits and for levy of duty in terms of SEZ provisions contained in Chapter XA of the Customs Act. For the period from 10/02/2006, the definition of the term export under the Customs Act is not consistent with the definition of the term export under the SEZ Act. However, 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. Since both during the period prior to and w.e.f 10/02/2006, the supplies made to SEZ are held 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. - Decided in favour of assessee
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