2018 (3) TMI 1831

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..... AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The issue involved in the present case is that whether demand under Rule 6(3)(b) of Cenvat Credit Rules, 2004 is maintainable in respect of goods supplied to SEZ Developers during the period 2005-08. 2. Shri Narendra Pati, Learned C.A. appearing on behalf of the appellant submits that this issue has been settled by var .....

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..... f Lotus Power Gears (P) Ltd. (supra). The Tribunal has taken consistent view that the supply made to the SEZ Developers is considered as export even prior to Notification No. 15/2008-C.E. (N.T.) applying the provisions of SEZ Act, 2005. Therefore, the impugned order is not sustainable, hence the same is set aside. Appeal is accordingly allowed. (Pronounced in Court on 21-3-2018)
Case laws, De .....

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