https://www.taxtmi.com/caselaws?id=390240 The Appellate Tribunal CESTAT Mumbai allowed the appeal, setting aside the order-in-original concerning the manufacturing and clearance of insulated wires and cables to SEZ Developers without duty payment. The Tribunal held that such clearances should be treated as exports under the Cenvat Credit Rules, exempting the appellant from reversing 10% of the value. Relying on previous judgments, the Tribunal emphasized that supplies to SEZ units are considered exports, following the SEZ Act's definition over the Customs Act. The appellant was relieved from the obligation to reverse the specified percentage of the clearance value. en-us Mon, 02 Dec 2019 00:00:00 +0530 Fri, 27 Dec 2019 06:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390240 The Appellate Tribunal CESTAT Mumbai allowed the appeal, setting aside the order-in-original concerning the manufacturing and clearance of insulated wires and cables to SEZ Developers without duty payment. The Tribunal held that such clearances should be treated as exports under the Cenvat Credit Rules, exempting the appellant from reversing 10% of the value. Relying on previous judgments, the Tribunal emphasized that supplies to SEZ units are considered exports, following the SEZ Act's definition over the Customs Act. The appellant was relieved from the obligation to reverse the specified percentage of the clearance value. Case-Laws Central Excise Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390240