2016 (1) TMI 685

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....pondent JUDGEMENT Per : Ramesh Nair The appeal is directed against Order-in-Appeal No. PIII/VM/112/2010 dated 04/06/2010 passed by the Commissioner of Central Excise (Appeals), Pune-III, wherein the Ld. Commissioner rejected the appeal of the appellant and upheld the Order-in-Original. 2. The issue involved in this appeal is that whether the assessee is required to pay the amount of 10....

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....gments, the supply made to the SEZ Developers has been considered as export and accordingly it is covered under Rule 6(6)(1) of Cenvat Credit Rules, 2004, on which Rule 6(3)(b) requiring payment equal to 10% of the value of goods is not applicable. 4. On other hand, Shri R.K. Maji, Ld. Addl. Commr. (AR) appearing on behalf of the Respondent reiterates the findings of the impugned order. 5. I....