TMI Blog2018 (7) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that clearances effected by the appellant to SEZ developers and promoters are after claiming the benefit of non-payment of duty during the period December, 2007 to July, 2008 - An identical issue was before the Tribunal, one of the appellant’s sister concerns Sujana Metal Products Ltd. [2011 (9) TMI 724 - CESTAT, BANGALORE], wherein, it was held that clearances made to SEZ developers and promot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December, 2007 to July, 2008 to the SEZ developers and promoters without payment of duty. It is the case of the Revenue that since the appellant had cleared the goods without payment of duty, and have availed CENVAT credit on inputs utilized in the manufacture of such finished goods, and having not maintained separate accounts, appellants are liable to pay an amount equivalent to 10% of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dutiable goods. He submits that the Hon ble High Court of Andhra Pradesh has upheld the order of Tribunal as reported at [2016 (342) ELT A115 (A.P.)]. 4. Learned Departmental Representative submits that the impugned order is correct as clearances made to SEZ developers and Promoters cannot be equated to goods cleared to SEZ unit and will be applicable to December, 2007 when the amendment Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Credit Rules, 2002/ CENVAT Credit Rules, 2004 does not arise. d. The amendment to Rule 6(1) of the CCR, 2004 by the amending Notification No. 50/2008 C.E. (N.T.), dated 31.12.2008 shall be applicable w.e.f. 10.09.2004 when the CCR, 2004 came into existence and, therefore, exception provided under Rule 6(6) of CENVAT Credit Rules, 2004 shall be applicable to supply of exempted goods both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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