TaxTMI 
TaxTMI 
2017 (6) TMI 363
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....tor namely M/s Scenario India on account of SEZ Developers. The appellant had been availing the Cenvat Credit of duty paid on inputs/input services and capital goods used in the manufacture of aforesaid goods. Since they were using common inputs/input services and capital goods in the manufacture of goods cleared on payment of duty as well as goods cleared to SEZ Developers under exemption without payment of duty and were not maintaining separate accounts, the Department issued 3 show cause notices proposing recovery of amounts of Rs. 4,09,268/- for the period from April, 2008 to June, 2008, Rs. 4,79,029/- for the period July, 2008 to August, 2008 and Rs. 7,19,538/- for the period Sep. 2008 to 30.12.2008, totaling Rs. 16,07,835/- equal to 1....
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....f amendment dt. 31.12.2008 by way of Notification No. 50/2008 has been settled by three different Hon'ble High Courts and it has been held that the amendment was clarificatory in nature and should be considered to have come into force from the date from which the Cenvat Credit Rules were enforced. He relied upon the following judgments:- 1. UOI Vs. Steel Authority of India Ltd. 2013 (297) ELT 166 (Chhattisgarh). 2. CCE Vs. Dee Development Engineers Pvt. Ltd. 2016 (339) ELT 560 (P&H) 5. Heard both the sides and examined the records. 6. I find that the show cause notice has been issued for recovery the 10% of the value of the said exempted goods because the appellant failed to maintain the separate accounts of common inputs/input servic....
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....(6)(i) by the Amended Rules, the discrimination between the developer and a unit in SEZ has been obliterated. Both stand in the same footing. It is now in consonance with the Article 14 of the Constitution of India. 47. Nevertheless, in case the submission of the Department - that the amended substituted sub-rule came into force from the date of its publication in the official gazette i.e. on 31-12-2008 - is accepted, then the discrimination would be there prior to 31-12-2008 though after this date it would not be there. 48. The Central Government is a State within the meaning of Article 12 of the Constitution. It is prohibited to discriminate under Article 14 of the Constitution. In case the submission of the Department is accepted, it....