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2019 (4) TMI 427 - AT - Central ExciseCENVAT Credit - Cement cleared to SEZ developers - period November, 2008 to December, 2008 - demand of amount equivalent to 8% or 10% of the value of cement - Rule 6 of CCR - Held that:- The issue is no more res integra as the Hon’ble High Court of Andhra Pradesh in the case of CCCE, Hyderabad vs Sujana Metal Products Ltd [2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT], has settled the law and upheld the order of the Tribunal in that case wherein the Tribunal took the view that provisions of Rule 6 of CENVAT Credit Rules, 2004 are not applicable to supply to SEZ unit. Appeal allowed - decided in favor of appellant.
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