2016 (8) TMI 1297

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant Shri Mohd Yusuf, AR for the Respondent JUDGEMENT Per: S.S GARG The present appeal is directed against the order passed by the Commissioner dated 09.01.2012 upholding the Order-in-Original dated 15.11.2010/18.11.2010 passed by the Assistant Commissioner whereby the appellant was denied cenvat credit in respect of supplies made to SEZ developer. Facts of the case are that appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich culminated into confirming the demand and appeal filed by the appellant was rejected. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the issue involved in the present appeal is whether in respect of supplies made by DTA unit to SEZ Developer prior to 13.12.2008 has to be treated as 'exempted clearances' as per Cenvat Credit Rules an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. On the other hand the learned AR has fairly conceded the judgments cited by the appellant which is in favour of the appellant. Respectfully following the judgments cited supra wherein it has been consistently held that after enactment of the Special Economic Zones Act 2005 w.e.f. 10.02.2006 supplies to SEZ from DTA are treated as export of dutiable goods and entitled to benefit as such, incl....