2016 (8) TMI 1297

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....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 appellants are engaged in the manufacture of Co....

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....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 and consequently provisions of Rule 6(3) of Cenv....