TMI Blog2018 (7) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... XCISE, TIRUPATI [2015 (2) TMI 181 - CESTAT BANGALORE], where it was held that after enactment of Special Economic Zones Act, 2005 w.e.f. 10-2-2006, supplies to SEZ from DTA are treated as export of dutiable goods and entitled to benefits as such, including that of exception in Rule 6(6) of CENVAT Credit Rules, 2004, of not requiring separate accounts of dutiable and non-dutiable inputs/services to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exports. The department was of the view that the cement cleared to SEZ developers without payment of duty are to be treated as exempted goods under Rule 2(d) of the CENVAT Credit Rules, 2004. Consequently, the CENVAT credit availed on common input services is required to be reversed @ 10% of the value of cement cleared to SEZ developers in terms of Rule 6(3)(b) / 6(3)(i) of CENVAT Credit Rules. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Commissioner of Central Excise 2011 (273) ELT 112 affirmed by the Hon ble High Court of Andhra Pradesh reported in 2016 (342) ELT A115 (AP). b. Surya Roshini Ltd. Vs. Commissioner of Central Excise 2012 (285) ELT 518 c. Union of India Vs. SAIL 2013-TIOL-384-HC-CHAT. 3. He further submitted that Rule 6(6)(i) of CENVAT Credit Rules, which provided for exclusion of suppliers to SEZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order. 6. Heard both sides. 7. The issue stands covered by the decision in appellant s own case. The relevant portion of the order is reproduced as under:- Both sides agree that in all the three appeals the issue involved is whether in respect of supplies made by DTA unit to SEZ developer prior to 13-12-2008 has to be treated as exempted clearances as per CENVAT Credit Rules and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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