TMI Blog2018 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... rted under the Foreign Trade Policy or any other enactment. In so far as Special Economic Zone Act 2005 is concerned there is no distinction between supply of the goods to a unit or to a developer. Penalty u/s 11AC - Held that: - The decision of the Hon'ble High Court of Andhra Pradesh in the case of Sujana Metals Products Ltd. [2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT] has held that the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of value of the goods by M/s Pidilite Industries Ltd cleared to developer of Special Economic Zone in accordance with rule 6(3) read with rule 14 of CENVAT Credit Rules, 2004 for non-maintenance of separate records of input/input services and is common for dutiable goods and exempted goods. 2. The case against the respondent is that the obligation to maintain separate books under rule 6 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plies to developers of Special Economic Zones and other customer is mandatory. The exclusion provision in rule 6 of CENVAT Credit Rules 2004 is restricted to goods that are cleared for export or such as are deemed to have been exported under the Foreign Trade Policy or any other enactment. In so far as Special Economic Zone Act 2005 is concerned there is no distinction between supply of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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