2017 (9) TMI 289

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....ve effect from 10.02.2006 by virtue of Finance Act 2012. He pointed out that the period involved in this case is September 2004 to March 2008 and therefore the period from 10.02.2006 onwards is covered by the retrospective amendment and Rule 6(6)(A) of the Cenvat Credit Rules,. He pointed out that Tribunal in the case of Sujana Metal Products 2011 (273) ELT 112 has held that in terms of Section 51 of SEZ Act, 2005 the provisions of SEZ Act have a overriding effect. He pointed out that in the said decision it has been held that the amendment to Rule 6(1) of the CCR, 2004 by the amending Notification No. 50/2008-C.E. (N.T.), dated 31-12-2008 shall be applicable w.e.f. 10-9-2004 when the CCR, 2004 came into existence and, therefore, exception ....

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....hall be treated as export. c. Since both during the period prior to and w.e.f. 10-2-2006, the supplies made to SEZ are held to be export , the application of provisions of Cenvat Credit Rules for recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CCR, 2002/CCR, 2004 does not arise. d. The amendment to Rule 6(1) of the CCR, 2004 by the amending Notification No. 50/2008-C.E. (N.T.), dated 31-12-2008 shall be applicable w.e.f. 10-9-2004 when the CCR, 2004 came into existence and, therefore, exception provided under Rule 6(6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers/promoters. e. Appeals of the assessees deserve to be allowed and the appeals ....