2018 (6) TMI 186

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....ber ( Technical ) Shri S. Govindarajan, AC (AR) for the Appellant Shri R. Ravi Kumar, Advocate for the Respondent ORDER Per Bench Brief facts of the case are that the respondents are manufacturers of TMT bars and had filed refund claim under Rule 5 of CENVAT Credit Rules, 2004 in relation to unutilized CENVAT credit under Rule 5 of CCR, 2004 relating to clearances of finished goods ....

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....under. 2. Today, when the matter came up for hearing, ld. AR Shri S. Govindarajan reiterated the grounds of appeal. He also submits that the judgment of the Hon'ble High Court of Gujarat in Essar Steel Ltd. (supra) will have the effect of negating the Board Circular No. 29/2006 dated 27.12.2006. 3. On the other hand, ld. counsel Shri R. Ravi Kumar submits that the issue is no longer res inte....

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....s based their grounds of appeal on the ratio of the Essar Steel Ltd. (supra). However, the facts in Essar Steel (supra) were a tad different. The Larger Bench of the Tribunal in Sai Wardha Power Ltd. - 2016 (332) ELT 529 (Tri. LB) distinguished the Essar Steel case, while reaching the conclusion that DTA supplies to SEZ was required to be treated as "export", as follows:- "7.2 In the case....

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....se what was sought to be done was to incorporate the taxable event under one statute into the other statute. The Court held this to be impermissible under the law. It was in this context that the court held that the legal fiction created under the SEZ Act, 2005, by treating movement of goods from DTA to the SEZ as export, should be confined to the purposes for which it has been created. Although a....