2017 (7) TMI 1072

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..... gadish, Superintendent(AR) for the Respondent JUDGEMENT Per : M.V.RAVINDRAN This appeal is directed against Order-in-Appeal No. 254-2010 dated 20/07/2010. 2. Heard both sides and perused records. 3. The issue that falls for consideration in this appeal is whether the appellant is required to discharge the Central Excise duty on the inputs which were consumed for manufacture of goods cleared .....

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..... India) Pvt. Ltd. (supra) and also in the case of Sujana Metal Products Ltd. [2013-TIOL-1128-HC-AP-ST]. In both the cases, their lordships held that clearances made to SEZ unit developers are equal clearances made to SEZ units and there is no need for reversal of 10% of the value. 7. In view of the foregoing, the impugned order is set aside and appeal is allowed. (Order dictated in Open Court on .....

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