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TMI Blog2016 (2) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ER This appeal is directed against order-in-appeal No. PIII/VM/208/2010 dated 8.9.2010 passed by Commissioner of Central Excise (Appeals), Pune-III, who upheld the order-in-original. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of excisable goods viz. angles, channels, beams etc. falling under Chapter 7216.50.00 and 7214.10.90 of the Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 6(3)(b) of the Cenvat Credit Rules, 2004 read with Rule 14 of the said Rules and Section 11A of the Central Excise Act, along with interest and penalties. The adjudicating authority confirmed the demand vide its order dated 18.2.2010 and the appeal against the said order was also dismissed by the Commissioner (Appeals) and thereafter the appellant has filed the present appeal. 3. Heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iterated the findings of the lower authorities. 6. I have considered the rival submissions. 7. The short question for consideration is whether supplies made to SEZ Developer for the period prior to 31.12.2008 will attract the provisions of Rule 6(6) of the Cenvat Credit Rules or not, or whether the appellant is liable to pay 10% of the value of the goods supplied to SEZ Developer in case no sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the SEZ Act. However, the definition of the term "export" under the SEZ Act shall prevail over the definition of term "export" under the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export. c) Since both during the period prior to and w.e.f 10/02/2006, the supplies made to SEZ are held to be "export". The application of provisions of Cenvat Credit Rules for r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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