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M/s. Manikgarh Cement Versus Commissioner of Central Excise & Customs, Nagpur

Demand was made under Rule 6(3) (1) at the rate of 10% of the value of the goods - M/s. Bajaj Holding & Investment Ltd. is not a SEZ Developers but it is a contractor, - Held that: - From the letter of the Department of Commerce, it is clear that the .....

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ment Ltd. is contractor or SEZ Developer. This Tribunal in the case of Ultratech Cement Ltd. [2014 (8) TMI 655 - CESTAT MUMBAI] held that even if the buyer is contractor of SEZ unit or developer. Rule 6 of Cenvat Credit Rules cannot be made applicabl .....

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allowed. - E/1129/2011 - A/86929/16/SMB - Dated:- 9-3-2016 - Shri Ramesh Nair, Member (Judicial) Ms. Shamita J. Patel, Advocate with Shri J.C. Patel, Advocate for Appellant Shri V.K. Shastri, Asstt. Commr. (A.R) for respondent ORDER The appeal is di .....

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e appeal of the appellant and also upheld the imposition of penalty but reduced to ₹ 2000/-. 2. The fact of the case is that the demand was made under Rule 6(3) (1) at the rate of 10% of the value of the goods supplied to M/s. Bajaj Holding &am .....

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Commissioner (Appeals) was rejected only by reducing the penalty, therefore the appellant is before me. 3. Ms. Shamita J. Patel, Ls. Counsel along with Shri J.C. Patel, Ld. Advocate appearing for the appellant submits that the buyer of the goods M/s. .....

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tment Ltd. is a developer of SEZ, therefore, entire basis of the demand does not sustain. She further submits that though it is undisputed that the appellant is a SEZ Developer even if it is presumed that they are contractor even then the facts remai .....

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Z unit of SEZ developer, the provisions of Rule 6 regarding payment of 10% shall not apply. 4. On the other hand, Shri V.K. Shastri, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5 .....

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