2013 (10) TMI 329

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..... without payment of duty, to be considered as exempted goods – Held that:- Following Sujana Metal Products vs. CCE [2011 (9) TMI 724 - CESTAT, BANGALORE ] - Supplies made to SEZ shall be treated as export - supplies made to SEZ are held to be “export” provisions of Rule 6 of CCR does not arise at all - The demand is of 10% of the value of the goods cleared by the appellant to SEZ developers and h .....

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..... December 2008 had cleared excisable goods to SEZ developer under bond / letter of undertaking without payment of duty; to be considered as exempted goods. Lower authorities were of the view that the appellants have to pay 10% of the value of the goods, as clearances made to SEZ developer would fall under the category of exemption. Both the lower authorities have held against the assessees. 3. At .....

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..... there being undisputed on the fact that the demand is of 10% of the value of the goods cleared by the appellant to SEZ developers and having not maintained separate accounts, is required to pay the amount as per the provisions of Rule 6(3) of the CENVAT Credit Rules, 2004. 5.1 On perusal of the decision of this Bench in the case of Sujana Metal Products (supra), we find that the contentions put .....

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