2017 (7) TMI 1032

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....e present appeal is directed against the impugned order dated 25.5.2011 passed by the Commissioner (A) whereby Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts or the present case are that appellants are registered under Central Excise and engaged in the manufacture of cable trays and raceways falling under Central Excise Chapter Hea....

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....eing the amount equivalent to 10% of the total price of exempted clearances in terms of Rule 14 of CENVAT Credit Rules, 2004 read with Section 11 A of the Central Excise Act, 1944. Interest under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11 AB of Central Excise Act, 1944 and proposed to impose penalty under the provisions of Rules 15(1) of the CENVAT Credit Rules, 2004 read with S....

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....s integra and has been settled in favour of the appellant by the decision of Division Bench in the case of Sujana Metal Products Vs. CCE: 2011 (273) ELT 112, wherein the Division Bench after considering various decisions of the Tribunal has come to the conclusion that supplies made to SEZ from DTA (Domestic Tariff Area) are deemed exports and assessee is entitled to the benefit of CENVAT credit an....