2013 (6) TMI 323

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..... a Metal Products Ltd. v. CCE, Hyderabad (2011 (9) TMI 724 - CESTAT, BANGALORE) supplies from DTA unit to developer in SEZ are covered under the provisions of Rule 6 of Cenvat Credit Rules 2004 in view of the amendment to Rule 6(6) of Cenvat Credit Rules with effect from 31.12.2008 as the same has retrospective effect. Thus appeal is allowed & appellants are entitled to consequential relief. - .....

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..... rice of the goods cleared at nil rate of duty as per the provisions of Rule 6 of Cenvat Credit Rules. 4. The contention of appellant is that the Tribunal in the case of Sujana Metal Products Ltd. v. CCE, Hyderabad reported in 2011 (273) ELT 112 (Tri-Bang.) held that supplies from DTA unit to developer in SEZ are covered under the provisions of Rule 6 of Cenvat Credit Rules 2004 in view of the am .....

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