TMI Blog2013 (1) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... e CCR, 2004 would not be applicable. In favour of assessee - E/3290/2009 - A/1149/2012-EX(BR)(PB) - Dated:- 6-9-2012 - Justice Ajit Bharihoke, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri R.S. Sharma, Advocate, for the Appellant. Shri I. Baig, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The facts leading to this appeal by the revenue are in brief is as under :- 1.1 The appellant are engaged in the manufacture of M.S. Pipes and Tubes (black as well as galvanized) chargeable to Central Excise Duty under Chapter-73 of Central Excise Tariff. They avail Cenvat Credit of Central Excise duty paid on inputs and capital goods used in or in relation to manufacture of their final products. During the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.4 Against this order up to Commissioner (Appeals), this Appeal has been filed. 2. Heard both the sides. 3. Sh. R.S. Sharma, Advocate, the learned counsel for the appellant, pleaded that the goods supplied from DTA to SEZ Developers are export, within the meaning of this term as defined in Section 2(m) of the SEZ Act, 2005 that since supplies to SEZ Developers are Exports, the same cannot be treated as exempted goods , that even otherwise, since there is no exemption notification issued under Section 5A(1) of the Central Excise Act, 1944 exempting supplies to SEZ Developers from duty, and supplies to SEZ Developers do not attract duty as the same are treated as export, the same cannot be treated as exempted goods within the meaning o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the provisions of sub-rule (1) (2) (3) were applicable, that the supplies to SEZ Developers can not be treated as exports, as the term export means taking the goods out of the country, that deemed exports cannot be treated as exports for the purpose of Rule 6(6) of the Cenvat Credit Rules, 2004, that since the clearances to SEZ Developers have been made without payment of duty, the same have to be treated as exempted goods and since the appellant have used Common Cenvat Credit availed inputs in the manufacture of the final products cleared on payment on duty and the exempted final products supplied to SEZ Developers, in respect of the good supplied to SEZ Developers, the appellant would be liable to pay an amount equal to 10% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtmental representative pleads that supplies to SEZ Developers are only deemed export and cannot be treated as export for the purpose of Central Excise Act, 1944 and the Rules made thereunder, the Section 51 of the SEZ Act provides that the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other Law for the time being in force or in any instrument having effect by virtue of any Law other than this Act. In view of the overriding provisions of 51 of SEZ Act, supplies to SEZ as well as to SEZ Developers by a D.T.A. unit would have been treated on exports for the purpose of Cenvat Credit Rules, 2004. Since the supplies to SEZ Developers are export, the same cannot be treated as exempted g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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