2016 (1) TMI 685

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..... is legal position, it is settled that supplies made to SEZ Developer is treated as export, accordingly demand of 10% of value of goods supplied to SEZ Developer in terms of Rule 6(3)(b) of Cenvat Credit Rules, 2004, is not sustainable. Therefore, set aside the impugned order and allow the appeal with consequential relief, if any, in accordance with law - Decided in favour of assessee. - Appeal No .....

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..... res-intigra as it is settled in their own case reported as Cemetile Industries vs. Commr of C.Ex., Mumbai - 2011-TIOL-1412-CESTAT-MUM. She also placed reliance on the following judgments which are on the same issue. Sujana Metal Products Ltd. Vs Commr of C.Ex, Hyderabad - 2011 (273) E.L.T. 112 (Tri.-Bang.) Union of India Vs Steel Authority of India Ltd. - 2013 (297) E.L.T. 166 (Chhattisgarh .....

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..... ounsel. In view of this legal position, it is settled that supplies made to SEZ Developer is treated as export, accordingly demand of 10% of value of goods supplied to SEZ Developer in terms of Rule 6(3)(b) of Cenvat Credit Rules, 2004, is not sustainable. I, therefore, set aside the impugned order and allow the appeal with consequential relief, if any, in accordance with law. (Dictated in cour .....

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