https://www.taxtmi.com/caselaws?id=352864 The Tribunal held that the duty exemption applied to intermediate goods used in manufacturing final products supplied to a SEZ unit. Citing precedents, the Tribunal determined that supplies to SEZ were not chargeable to duty, qualifying for exemption under the Cenvat Credit Rules. The decision in Surya Roshni Ltd. was referenced to establish that supplies to SEZ by a DTA unit are not subject to duty. Consequently, the impugned order demanding duty, interest, and penalty was set aside, and the appeal was allowed in favor of the appellant. en-us Fri, 27 Oct 2017 00:00:00 +0530 Tue, 30 Jan 2018 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352864 The Tribunal held that the duty exemption applied to intermediate goods used in manufacturing final products supplied to a SEZ unit. Citing precedents, the Tribunal determined that supplies to SEZ were not chargeable to duty, qualifying for exemption under the Cenvat Credit Rules. The decision in Surya Roshni Ltd. was referenced to establish that supplies to SEZ by a DTA unit are not subject to duty. Consequently, the impugned order demanding duty, interest, and penalty was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352864