2013 (4) TMI 725

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....llant. Shri Navneet, Addl. Commissioner (AR), for the Respondent. ORDER The appellants are in appeal against the impugned order wherein duty demand has been confirmed on account of goods supplied by the appellant to SEZ Developers under the provisions of Rule 6 of Cenvat Credit Rules 2004. As the Revenue is of the view that during the period in dispute, the goods cleared without payment o....

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....T. 518 (Tri.-Del.) are not applicable to the facts of the case. 3. Considering the fact that the issue came up before this Tribunal in the case of Sujana Metal Products Ltd. (supra) wherein the issue before the Tribunal was that supplies from DTA Units to Developers in SEZ for the period prior 31-12-2008 and after 10-2-2006, the clearance made to SEZ Developers are to be treated as export ....