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TMI Blog2012 (4) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... -Original No.09/Dem/Vapi/ 2009, dt.4.9.2009. 2. The issue involved in this case is regarding the clearance of finished goods without payment of duty to SEZ developers. The adjudicating authority vide impugned order has held that as per Rule 6 of CENVAT Credit Rules, 2004, the appellant is required to maintain separate accounts for the common inputs which are used for the manufacturing of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produces a copy of the said decision. It is also his submission that this Bench in the case of Sujako Interiors Pvt.Ltd. Vs CCE Ahmedabad 2011 (268) ELT 505 (Tri-Ahmd.), and in another case of Cemetile Industries Vs CCE Mumbai 2011-TIOL-1412-CESTAT-MUM, has taken the view that the clearances made to SEZ developers are deemed export and are not exempt from Excise duty and hence the provisions of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ko Interiors Pvt.Ltd (supra) Cemetile Industries (supra). For the brevity sake, we reproduce the conclusion arrived at by the Tribunal in the case of Sujana Metal Products Pvt.Ltd. 13. From the above, the following emerges. a) For the period upto 9/2/2006, the supplies made to SEZ units are to be treated as export both for extending export benefits and for levy of duty in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amending Notification No.50/2008-CE (NT) dt. 31/12/2008 shall be applicable w.e.f. 10/9/2004 when the CCR, 2004 came into existence and, therefore, exception provided under Rule 6(6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers / promoters. e) Appeals of the assessees deserve to be allowed and the appeals of the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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