TMI Blog2019 (5) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 be maintained. Appeal dismissed - decided against Revenue. - E/40593/2013 - Final Order No. 40584/2019 - Dated:- 20-3-2019 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant: Shri S. Govindarajan, AC (AR), For the Respondent: Ms. S. Bhargavi, Adv. ORDER Per Bench: Brief facts are that that the appellants are engaged in manufacture of cement and are avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Chennai-II Vs M/s. S.P. Fabricators Pvt. Ltd, reported in 2018 - TIOL - 2437 - HC - MAD - CX as well as the decision of the Tribunal in the case of M/s. Ultratech Cements Ltd., Vs Commissioner of Central Excise reported in 2018 (7) TMI 518 - CESTAT Chennai. 4. Heard both sides. On perusal of records and hearing the submissions made by both sides, we find that the issue is squarely covered by the decision of Hon'ble jurisdictional High Court in the case of M/s. SP. Fabricators Pvt. Ltd., (supra) as well as the decision of the Tribunal in the appellant's own case. The relevant paragraphs are reproduced below:- 2. On behalf of the appellants, Ida Counsel Shri Santhana Gopalan s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment has not produced any evidence to establish suppression. The fact of clearance of goods to SEZ developers was known to the department and that the issue involves complex interpretation of law. 5. The ld.AR Shri K.P. Muralidharan reiterated the findings in the impugned 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 consequently provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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