2013 (1) TMI 444

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... J.   The short question arising for consideration in this case is whether the demand raised on the appellant in terms of Rule 6 (3) of the CENVAT Credit Rules 2004 is sustainable or not. The appellant was clearing their products, without payment of duty, to SEZ developers during the period from April to December 2008. During the same period, they were also clearing identical goods to buyers .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tment has filed an appeal against the said decision. However, no stay of operation of the Tribunal s order has been produced.   3. In view of the aforesaid decision, the appellant cannot be required to honour the impugned demand. They were clearing only dutiable products to the DTA and hence there was no question of maintenance of separate accounts in respect of inputs or input services and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X