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2019 (4) TMI 427

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..... Metal Products Ltd [2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT], has settled the law and upheld the order of the Tribunal in that case wherein the Tribunal took the view that provisions of Rule 6 of CENVAT Credit Rules, 2004 are not applicable to supply to SEZ unit. Appeal allowed - decided in favor of appellant. - Appeal No. E/976/2011 - A/30442/2019 - Dated:- 29-3-2019 - Mr. M.V. Ravin .....

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..... nal took the view that provisions of Rule 6 of CENVAT Credit Rules, 2004 are not applicable to supply to SEZ unit. Respectfully following the said judgment, we hold that the impugned order is unsustainable and liable to be set aside and we do so. 4. The impugned order is set aside and the appeal is allowed. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Central Excise .....

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