https://www.taxtmi.com/caselaws?id=220339 The appellant successfully challenged the demand raised under Rule 6(3) of the CENVAT Credit Rules 2004 for clearing products to SEZ developers without duty payment. The court ruled in favor of the appellant, citing the precedent set by a similar case where clearances to SEZ were considered exports and not exempted goods. As the appellant only cleared dutiable products to DTA buyers, the requirement for separate accounts for inputs or input services did not apply. The impugned order was overturned, and the appeal was granted, emphasizing the distinction between clearances to SEZ developers and DTA buyers under Rule 6 of the CCR 2004. en-us Mon, 26 Nov 2012 00:00:00 +0530 Mon, 21 Jan 2013 07:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220339 The appellant successfully challenged the demand raised under Rule 6(3) of the CENVAT Credit Rules 2004 for clearing products to SEZ developers without duty payment. The court ruled in favor of the appellant, citing the precedent set by a similar case where clearances to SEZ were considered exports and not exempted goods. As the appellant only cleared dutiable products to DTA buyers, the requirement for separate accounts for inputs or input services did not apply. The impugned order was overturned, and the appeal was granted, emphasizing the distinction between clearances to SEZ developers and DTA buyers under Rule 6 of the CCR 2004. Case-Laws Central Excise Mon, 26 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220339