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Sirmaxo Chemicals Pvt. Ltd. Versus Commissioner of Central Excise, Thane-II

2016 (6) TMI 543 - CESTAT MUMBAI

Admissibility of refund under Rule 5 of the Cenvat Credit Rules, 2004 against the supply of final product to SEZ - lower authority rejected the refund claim of the accumulated Cenvat Credit under Rule 5 on the ground that supplies made to SEZ is a deemed export, not a physical export - Held that:- From the statuary provisions under the SEZ Act 2005 and SEZ Rules 2006, it is clear that supplies made to SEZ are considered as exports. Therefore, all the benefits provided for exports under Foreign T .....

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ssee - Appeal No. E/421/11-Mum - A/87220/16/SMB - Dated:- 6-4-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Ms. Mansi Patil, Advocate For the Respondent : Shri N.N. Prabhu Desai, Supdt. (A.R.) ORDER PER : RAMESH NAIR The appeal is directed against Order-in-Appeal No. RBT/107/2010 dated 27/12/2010 passed by the Commissioner of Central Excise (Appeals)-IV, Mumbai Zone-I, whereby the Ld. Commissioner (Appeals) upholding the Order-in-Original No. 1153-R/09-10 dated 15-02-2010, disal .....

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made to SEZ is considered as physical export for all the purposes. She further submits that as per Section 2(m) of the SEZ Act 2005, the supplies made to the unit in SEZ are covered under the definition of export. She submits that as per Section 53(1) of SEZ Act 2005, a Special Economy Zone shall be deemed to be a territory outside the Custom territory of India for the purposes of undertaking the authorized operations. Therefore, the SEZ is treated as located outside the India. Hence the suppli .....

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was also clarified that all the provisions relating to exports under the Central Excise Act, 1944 and rules made thereunder may be applied, mutatis mutandis, in case of procurement by SEZ unit from D.T.A. She placed reliance on the following judgments: (i) Ultratech Cement Ltd. vs. Commr. of C.Ex., Nagpur- 2015 (315) E.L.T. 238 (Tri.-Mum.) (ii) Commr. of C.Ex., Chennai-II vs. Sundaram Brake Linings- 2014 (299) E.L.T. 342 (Tri.-Chennai) (iii) Union of India vs. Steel Authority of India Ltd.- 2013 .....

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LT A104 (Bom.). 5. I have carefully considered the submissions made by both the sides. 6. I find that as regard the reliance of the Revenue in the case of Tiger Steel Engineering (I) Pvt. Ltd.(supra), since the Honble High Court of Bombay has stayed this order, it does not have binding effect. Therefore, the same cannot be considered. I further find that as per the judgments cited by Ld. Counsel, the benefits related to exports were allowed in those judgments only on the basic ground that the s .....

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i) supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer. Section 51 - Act to have overriding effect.- (1) The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act. Section 53 - Special Economic Zones to be ports, airports, inland container depots, land stations etc. in certain cases. - (1) A .....

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ade to SEZ are considered as exports. Therefore, all the benefits provided for exports under Foreign Trade Policy, Central Excise Act and Customs Act & Rules, made thereunder shall be applicable to supplies made to SEZ unit also. I perused the Board Circular No. 29/2006-Cus dated 27/12/2006 thereunder it is clarified as under: 3. The important provisions of the Act and the Rules having a bearing on procurement of goods from DTA by SEZ units and SEZ developers for their authorized operations .....

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