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TMI Blog2018 (7) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant. Shri Arun Kumar, Deputy Commissioner (AR) for the Respondent. [Order per: M.V. Ravindran] This appeal is directed against Order-in-Original No. 05/2009 - (C. E.) - Commr. dated 26.02.2009. 2. The relevant facts that arise for consideration are the appellant herein had cleared finished goods during the period December, 2007 to July, 2008 to the SEZ developers and promoters w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Vs. CCE, Hyderabad [2011 (273) ELT 112 (Tri. - Bang.)] wherein, it was held that clearances made to SEZ developers and promoters are nothing but clearances made to SEZ developers and after the SEZ act came to existence on invoking the provision of CENVAT Credit Rules, 6(6) 2004 as the goods which are developers are export of dutiable goods. He submits that the Hon'ble High Court of Andhra Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of CENVAT Credit Rules and SEZ act and amendments made held as under: "c. Since both during the period prior to and w.e.f. 10-2-2006, the supplies made to SEZ are held to be "export", the application of provisions of CENVAT Credit Rules for recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CENVAT Credit Rules, 2002/ CENVAT Credit Rules, 2004 does not arise. d. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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