TMI Blog2016 (2) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ort both for extending export benefits and for levy of duty in terms of SEZ provisions contained in Chapter XA of the Customs Act. For the period from 10/02/2006, the definition of the term export under the Customs Act is not consistent with the definition of the term export under 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. 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 recovery of amounts on goods supplied to SEZ units in terms of Rule 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions 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 the counsel for the parties and perused the records. 4. The appellant has placed reliance on the following case law:- (i) Sujana Metal Products Ltd. vs. CCE, Hyderabad reported in 2009 (243) ELT 542 (Tri.-Bang.); (ii) Cemetile Industries vs. CCE, Mumbai (order No. A/345/2011/SMB/C-IV dated 14.9.2011); (iii) Surya Ros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Chapter XA of the Customs Act. b) For the period from 10/02/2006, the definition of the term export under the Customs Act is not consistent with the definition of the term export under 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 recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CCR, 2002/CCR, 2004 does not arise. d) The amendment to Rule 6 (6) (i) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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