2012 (4) TMI 539

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..... B.S.V. Murthy; The brief facts of the case are that, the appellant cleared excisable goods valued at Rs. 49,10,271/- involving Central Excise duty of Rs. 4,91,027/- to the SEZ developers during the period 26.4.2007 to 24.09.2007, without payment of duty, which is not covered under exclusion of Rule 6(6) of the Cenvat Credit Rules, therefore the clearances made to SEZ developers do not qualify....

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....e waived and appeal itself is decided finally. 3. The issue involved in this appeal is whether the appellant is required to pay 10% of the value of excisable goods, in terms of provisions of Rule 6 of Cenvat Credit Rules. Stand taken by the Revenue is that the clearances made to SEZ developers do not qualify for waiver of conditions laid down in sub Rule (1), (2), (3) and (4) of Rule 6 of Cenva....