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2016 (1) TMI 843 - CESTAT MUMBAI

2016 (1) TMI 843 - CESTAT MUMBAI - TMI - Demand of 10% of the value of the goods cleared to developers of SEZ - whether supplies to developer of SEZ is deemed as export? - whether the amendment to Rule 6(6)(1) of CCR 2004 (notification 50/08-CE dated 31.12.2008) would have retrospective effect or not? - Held that:- The goods cleared to developer of SEZ are deemed to be export and for such clearances, provisions of sub-rule (1), (2), (3), (4) of Rule 6 of CCR 2004 would not apply and consequently .....

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ER This appeal is directed against Order-in-Appeal No. PII/121 & 122/2010 dated 02.08.2010 wherein the Commissioner has allowed the appeal of the respondent and the department is in appeal. 2. Briefly the facts of the case are that the respondents are engaged in the manufacture and sale of pumps and parts thereof and registered under the Central Excise Act, 1944. The respondent supplied the final product, pumps along with other parts to M/s. Scenario India SEZ Project during July 2008 to Dec .....

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egations and also cited number of judgments in their favour. The AC confirmed the demand vide Order-in-Original dated 21.04.2009 along with interest and penalty. Thereafter the respondent filed appeal before the Commissioner who vide order dated 02.08.2010 set aside the Order-in-Original passed by the AC and allowed the appeal of the respondent on the ground that the Board vide circular no. 29/06-Cus dated 23.12.2006 issued instructions regarding the coming into force of SEZ Act in 2005, and as .....

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ion no. 50/08-CE dated 31.12.2008 the government amended the CENVAT Credit Rules, 2004 and a clause was substituted in sub-rule 6 for clause (1) which reads as cleared to SEZ or to a developer of SEZ for their authorised operation. He further submitted that this amendment in Rule 6 is prospective in nature and would apply to supplies cleared from the date of notification only. He also submitted in this case the clearance to SEZ developer took place prior to issue of notification 50/08 therefore .....

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20) ELT 769. 4. On the other hand, the counsel for the respondent filed the written submissions and submitted that the respondents are not liable to pay tax 10% of the value of the goods supplied to SEZ developers and that in terms of Section 2(m) of SEZ Act, the supplies from DTA to SEZ unit or to a developer of SEZ are treated as exports and such supplies are eligible for DEPB or drawback or any other export benefits. He further submitted that as per Section 2(o) of SEZ Act, 2005 the goods or .....

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. The ld. Counsel also submitted that the goods cleared to developer of SEZ are deemed exports and for such clearance without payment of duty, provisions of sub-rule (1), (2), (3), (4) of Rule 6 of CCR 2004 would not apply and no requirement of payment of 10% of the value of the goods cleared to SEZ developer, this issue is no more res integra in the light of the following judgments. (i) Sujana Metal Products - 2011 (273) ELT 112 Upheld by AP HC - Order dated 2.7.2013 passed by Hon'ble High .....

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