2017 (12) TMI 1215

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....nd Shri Madhu Mohan Damodhar, Member ( Technical ) Shri P. C. Anand, Consultant For the Appellant Shri P. Anbuchelvan, Superintendent (AR) For the Respondent ORDER Per: Bench The common dispute in all these appeals concerns clearance of intermediate products viz. Acetic Acid, Ethyl Acetate and Anhydride cleared by the appellants to a unit situated in the Special Economic Zone (SEZ) ....

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....al Final Order No.42591/2017 dt. 27.10.2017. 3. On the other hand, Ld. A.R supports the impugned orders. 4. On going through the facts, we find that the Ld. Consultant is correct in his submission that the issue has already been decided vide the final order cited by him. The relevant portion of the said Tribunal's order are produced below : "4. Heard both sides and have gone thr....

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....dispute is as to whether the goods supplies to SEZ Developers without payment of duty are to be treated as exempted goods within the meaning of this term as defined in Rule 2(d) of the Cenvat Credit Rules, 2004 and whether in respect of these supplies, the provision of sub-rule (2) and (3) of Rule 6 ibid would be applicable. 6. The term exempted goods as defined in Rule 2(d) in Cenvat Cre....

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....Central Excise Act, 1944 and the Rules made thereunder, the Section 51 of the SEZ Act provides that the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other Law for the time being in force or in any instrument having effect by virtue of any Law other than this Act. In view of the overriding provisions of 51 of SEZ Act, supplies to SEZ as w....