https://www.taxtmi.com/caselaws?id=346633 The appeal was successful as the Judicial Member ruled in favor of the appellant, setting aside the order confirming a demand for 10% of the value cleared to a Special Economic Zone developer. Relying on a previous Division Bench decision, it was established that supplies to SEZ from the Domestic Tariff Area are deemed exports, entitling the appellant to CENVAT credit without separate accounts for dutiable and non-dutiable goods. The decision emphasized the need to interpret the law in accordance with established legal principles and precedents, leading to the allowance of the appeal and the rejection of the penalties imposed by the Commissioner. en-us Mon, 06 Mar 2017 00:00:00 +0530 Mon, 21 Aug 2017 08:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346633 The appeal was successful as the Judicial Member ruled in favor of the appellant, setting aside the order confirming a demand for 10% of the value cleared to a Special Economic Zone developer. Relying on a previous Division Bench decision, it was established that supplies to SEZ from the Domestic Tariff Area are deemed exports, entitling the appellant to CENVAT credit without separate accounts for dutiable and non-dutiable goods. The decision emphasized the need to interpret the law in accordance with established legal principles and precedents, leading to the allowance of the appeal and the rejection of the penalties imposed by the Commissioner. Case-Laws Central Excise Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346633