2010 (1) TMI 985

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.... Heard both sides on these stay applications. 2. The relevant facts, in brief, are that the applicant is having unit in Domestic Tariff Area and supplied excisable goods to SEZ Developers. The Department has held that such supplies made to SEZ units are exempted goods and, therefore, invoking provisions of Rule 6(3)(b) of Cenvat Credit Rules demanded 10% of the value of the goods inasmuch as they....

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....s under :- "4. In the light of the aforesaid provisions, with effect from 14-3-2006, Chapter X A of the Customs Act, 1962, the SEZ Rules, 2003, the SEZ (Customs Procedure) Regulations, 2003, and the exemption Notification No. 58/2003-C.E., dated 22-7-2003 regarding the supply of goods to SEZ unit & SEZ developers have become redundant. Consequently the supplies from DTA to a SEZ unit, or to SEZ d....

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.... DTA from their authorised operations." He submits that the goods have not been supplied to SEZ unit availing any benefit of exemption notification and, therefore, such supplies cannot be considered as supply of exempted goods. 5. Ld. SDR draws my attention to amendment by Notification No. 50/2008-C.E. (N.T.), dated 31-12-2008 by which amendment was made to Cenvat Credit Rules particularly in th....