Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 363 - AT - Central ExciseReversal of CENVAT credit - recovery the 10% of the value of the exempted goods - appellants were using common inputs/input services and capital goods in the manufacture of goods cleared on payment of duty as well as goods cleared to SEZ Developers under exemption without payment of duty and were not maintaining separate accounts - clearance to SEZ - Held that: - In terms of sub-rule (6) of Rule 6 of CCR, the provision of sub-rule (1), (2), (3) & (4) of Rules 6 are not applicable in respect of the goods cleared to SEZ Developers - In this case, the goods were cleared to contractor of the Developers of SEZ. The amendment including the Developer of SEZ for inserting or to a developer of special economic zone for their authorized operations was made on 31.12.2008 - the amendment in Rules 6 (6) (i) of Cenvat Credit Rules was clarificatory in nature and will apply retrospectively - the provision of Rules 6 (1), (2), (3) & (4) of CENVAT Credit Rules are not applicable in the instant case. Appeal dismissed - decided against Revenue.
|