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of <h1>CESTAT rules in favor of appellant, no liability to pay 10% on goods cleared to SEZ developer</h1> The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's appeal against the Commissioner (Appeals) order. The Tribunal ruled that the appellant is ... Supplies to SEZ from DTA - Clearance to be treated as “dutiable goods” or “exempted goods” - as per revenue appellants are liable to pay 10% of the price of the goods cleared at nil rate of duty as per the provisions of Rule 6 of Cenvat Credit Rules - Held that:- As decided in Sujana Metal Products Ltd. v. CCE, Hyderabad (2011 (9) TMI 724 - CESTAT, BANGALORE) supplies from DTA unit to developer in SEZ are covered under the provisions of Rule 6 of Cenvat Credit Rules 2004 in view of the amendment to Rule 6(6) of Cenvat Credit Rules with effect from 31.12.2008 as the same has retrospective effect. Thus appeal is allowed & appellants are entitled to consequential relief. The Appellate Tribunal CESTAT NEW DELHI, in the case of the appellant against the Commissioner (Appeals) order, allowed the appeal. The appellant, engaged in manufacturing goods, cleared goods to SEZ developer without duty payment. The Tribunal held that the appellant is not liable to pay 10% of the price of goods cleared at nil rate of duty as per Rule 6 of Cenvat Credit Rules, citing a previous case decision. The impugned order was set aside, and the appellant is entitled to consequential relief.
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