2012 (12) TMI 431

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....ital goods and of service tax paid on input services under the provisions of Cenvat Credit Rules, 2004. The period of dispute in this case is 2008-2009. The appellant in addition to domestic sales which are very small, also supplied goods to SEZs, 100% EOUs and also Delhi Metro Rail Corporation (DMRC) by availing exemption under Notification No. 6/2006-C.E., dated 1-3-2006 which are treated as deemed exports. The appellants in terms of sub-rule (6) of Rule 6 of the Cenvat Credit Rules, 2004 were eligible to avail Cenvat credit in respect of inputs or input services used in or in relation to manufacture of the finished products supplied to 100% EOUs, SEZs and DMRC by availing Notification No. 6/2006-C.E. Since they have very few domestic cle....

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....rder is not correct. 4. Shri S.R. Meena, the learned Senior Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasised that the Tribunal's order in the case of CCE, Thane-I v. Tiger Steel Engineering (I) Pvt. Ltd. (supra) cited by the appellant is in respect of clearances by a DTA unit to a SEZ, which in view of the provisions of Section 2(m) of SEZ Act, 2005 have to be treated as exports, that for this reason only, the appellant have already been allowed cash refund of accumulated Cenvat credit in respect of supplies to SEZs, that in respect of supplies to other 100% EOUs, the appellant are not eligible for cash refund of accumulated Cenvat credit, that there is....

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....hich were either supplied to other 100% EOUs or supplied to DMRC by availing full duty exemption under Notification No. 6/2006-C.E. is admissible or not in terms of the provisions of Rule 5 of the Cenvat Credit Rules. Rule 5 of the Cenvat Credit Rules provides that where any input or input services have been used in the manufacture of final product which is cleared for export under bond or letter of undertaking, or as the case may be, is used in the manufacture of intermediate product cleared for export, or used for output service which is exported, the Cenvat credit in respect of the input or input service so used shall be allowed to be utilised by the manufacturer or provider of output service towards payment of duty of excise on any fina....