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2019 (7) TMI 247
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....rintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 14/12/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of components of moulds and connectors, falling unde....
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....nable in law as the same has been passed without appreciating the facts and the law. He further submitted that the clearance to SEZ unit is treated as an export and therefore the clearance made by the appellant to M/s. Lite on Mobil Pvt. Ltd. is to be treated as export. He also submitted that the export is always treated under the CENVAT Credit Rules, 2004 as different from a normal clearance, may....
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....Chennai)] iv. Dalmai Cements (Bharat) Ltd. Vs. CCE [2017(358) ELT 982 (Tri. Chennai)] 4.2. He also submitted that for the earlier period, this Tribunal vide its Final Order No.22624-22625/2017 dt. 26/10/2017 on the identical issue has rejected the appeal of the appellant and confirmed the demand along with interest. The appellant preferred an appeal before the Hon'ble High Court of Ker....
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....unal and allowed the appeal of the appellant. It is pertinent to reproduce the relevant findings of the High Court which is contained in paras 12 &13, which are reproduced herein below:- 12. On an active consideration, we take note of the definition of 'export' provided under the SEZ Act and also the exemptions provided therein under Section 26(c). since the legislature had intentionally ....