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Cemetile Industries Versus Commissioner of Central Excise, Pune-III

2016 (1) TMI 685 - CESTAT MUMBAI

Liability to pay the amount of 10% in terms of Rule 6(3)(b) of Cenvat Credit Rules, 2004 on the goods supplied to the SEZ Developer - Held that:- There is no dispute that the issue involved in the present case squarely covered by various judgments ci .....

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4, 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. E/1666/10-Mum - ORDER NO.A/3949/15/SMB - Dated:- 7-12-2015 - M .....

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ommissioner of Central Excise (Appeals), Pune-III, wherein the Ld. Commissioner rejected the appeal of the appellant and upheld the Order-in-Original. 2. The issue involved in this appeal is that whether the assessee is required to pay the amount of .....

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e 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 .....

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L.T. 5 (Bom.) In view of the above judgments, the supply made to the SEZ Developers has been considered as export and accordingly it is covered under Rule 6(6)(1) of Cenvat Credit Rules, 2004, on which Rule 6(3)(b) requiring payment equal to 10% of t .....

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