Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 234 - AT - Central ExciseCENVAT Credit - common cenvat credit availed inputs had been used in respect of manufacture and clearance of the goods without payment of duty to SEZ - export or not - non-maintenance of separate records - Rule 6(3)(b) of Cenvat Credit Rules, 2004 - Held that:- The issue is no more res integra and stands settled by the Tribunal in the case of Sujana Metal Products Ltd. v. C.C.E., Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE], wherein, after taking into account the provisions of SEZ Act, 2009 has held that the amendment made with effect from 31.12.2008 has to be treated as retrospective and that even prior to 31.12.2008 supplies to SEZ were covered by the provisions of sub-rule (6) of Rule 6 of Cenvat Credit Rules as the same are covered by the term definition of ‘Export’ as defined in SEZ Act. Credit allowed - appeal allowed - decided in favor of appellant.
|