Exemption benefit for supplies routed through a job worker to an SEZ unit was upheld, and the Revenue challenge failed.

Exemption notification benefit was held available where goods were first supplied through a job worker intermediary and then cleared to an SEZ unit, because earlier Tribunal decisions on the same assessee and supply chain had already accepted that arrangement as covered by the notifications. The Tribunal found no reason to depart from that view and treated the Revenue's challenge as unsustainable. The appeal was rejected, and the order dropping the proceedings was left undisturbed.

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Issues: Whether the assessee was entitled to the benefit of the exemption notifications where goods were supplied to a job worker intermediary before clearance to a SEZ unit, and whether such clearance could be treated as export for the purpose of the notifications.

Analysis: The dispute was covered by earlier Tribunal decisions involving the same assessee and the same supply chain arrangement. Those decisions had already held that the benefit of the notifications was available even though the goods were first supplied to M/s. Shree Bajrang Alloys Ltd., which thereafter cleared them to the SEZ unit, and the Tribunal found no reason to take a different view.

Conclusion: The assessee was entitled to the benefit of the notifications and the Revenue's challenge failed.

Final Conclusion: The appeal was rejected and the order dropping the proceedings was left undisturbed.

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