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2016 (8) TMI 383 - CESTAT BANGALOREReversal of Cenvat credit - Contravention of Rule 6(1) & 6(2) of CENVAT Credit Rules 2004 - clearance of upholstery furniture to SEZ developer after availing credit on inputs and without payment of duty, in the nature of export - non-maintainance of separate accounts of receipt, consumption and inventory of inputs - Held that:- in the light of the decisions by the Tribunal and the Hon’ble High Court of A.P in the case of Sujana Metal Products Ltd [2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT] and also the decisions of Hon’ble Chhattisgarh High Court in the case of UOI Vs Steel Authority of India Ltd [2013 (5) TMI 460 - CHATTISGARH HIGH COURT] and Hon’ble High Court of Karnataka in the case of CCE Vs Fosroc Chemicals (India) Pvt Ltd [2014 (9) TMI 633 - KARNATAKA HIGH COURT], the amendment to Rule 6(6) to include SEZ developer with effect from 31.12.2008 has retrospective effect from 2004 onwards and therefore no reversal of credit in respect of inputs used in the manufacture of goods supplied to SEZ developer is required under law. - Decided in favour of appellant
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