2017 (8) TMI 1208

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.... the Respondent ORDER The issue involved in the present case is whether the demand under Rule 6 of Cenvat Credit Rules, 2004 is legal and correct in respect of final product cleared to SEZ developer. 2. Shri. Akrit Jain, Ld. Counsel for the appellant submits that the issue in the present case is covered by following judgments: (a) Sujana Metal Products Ltd vs. CCE[2011 (237) ELT ....

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....while SEZ in Chapter XA of the Customs Act, the provisions in the SEZ Act and the clarifications of the Board (except the clarification dated 7-1-2009), it is apparent that the intention was to make available the benefits to SEZ developer for the authorized operations in addition to SEZ units and therefore the amendment No.50/2008-C.E. (N.T.), dated 31-12-2008 Cenvat Credit Rules, 2004 is applicab....

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....n Chapter XA of the Customs Act. b. For the period from 10-2-2006, the definition of the term "export" under the Customs Act is not consistent with the definition of the term "export" under the SEZ Act. However, the definition of the term "export" under the SEZ Act shall prevail over the definition of term "export" under the Customs Act. Therefore, supplies made to SEZ from DTA units shal....