Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 902 - HC - Central ExciseSupplies to SEZ from DTA - Clearance to be treated as “dutiable goods” or “exempted goods” - whether in respect of supplies made by DTA unit to SEZ developer prior to 13-12-2008 has to be treated as exempted clearances as per CENVAT Credit Rules and consequently provisions of Rule 6(3) of CCR, 2004 applies or not - Held that:- Tribunal while rendering the impugned decision, has relied on its earlier decision in the case of Sujana Metal Products Limited [2011 (9) TMI 724 - CESTAT, BANGALORE]. It is submitted by the learned counsel for the appellant that the Hon'ble Karnataka High Court has dismissed the appeal preferred against the aforesaid judgment of the Tribunal and the matter is still pending before the Hon’ble Supreme Court. In the circumstances, we think that we cannot take a different view in this matter. - Decided against Revenue.
|