2022 (4) TMI 131

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.... of the goods cleared to SEZ Developers under Rule 14 of CENVAT Credit Rules, 2004 read with proviso to Section 11A of Central Excise Act, 1944 was confirmed and consequently, interest and equivalent penalty was also confirmed. 2. Shri Solomon C. Raj, learned counsel appearing on behalf of the appellant submits that the issue is no longer under dispute in the light of the retrospective amendment made in the Finance Act, 2012 under Section 144 whereby it was amended to the extent that excisable goods supplied to SEZ Developers, the provision of subrule (1), (2), (3) and (4) of Rule 6 of CENVAT Credit Rules, 2004 shall not applicable. He also places reliance on the judgment of this Tribunal in the case of Saint Gobian Gyproc India Ltd. vs.....

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....d from the date specified in column (3) of that Schedule, against the rule specified in column (1) of that Schedule. (2) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done, on and from the 10th day of February, 2006, relating to the provisions as amended by sub-section (1), shall be deemed to be and deemed always to have been, for all purposes, as validly and effectively taken or done as if the amendments made by sub-section (1) had been in force at all material times. (3) For the purpose of sub-section (1), the Central Government shall have and shall be deemed to have the power to make rule....

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....said amendment, has taken a view that the supplies made to SEZ Developer amounts to export, therefore, the appellant is not required to pay any amount in terms of Rule 6 of CENVAT Credit Rules, 2004. The relevant judgments are reproduced below: Saint Gobian Gyproc India Ltd. vs. CCE, Thane-I: "4. The requirement of neutralisation of ineligible CENVAT credit is waived for certain categories of clearances including exports and clearances to units in special economic zones without, admittedly, covering developers of special economic zones. With the coming into force of Special Economic Zones Act, 2005, effective from 10th 4 E/775/2011 February 2006, exemption of duties on goods cleared from the domestic tariff area for use of devel....

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....e the amendment No. 50/2008-C.E. (N.T.), dated 31-12-2008 Cenvat Credit Rules, 2004 is applicable retrospectively. However, as the amendment by No. 50/2008 is only to Rule 6 of Cenvat Credit Rules, 2004, the question of extending the benefit of amendment to Cenvat Credit Rules, 2002 does not arise.' Likewise, in re Steel Authority of India Ltd it was held that: '50. It is clear from the nature of the excise duty as it has been traditionally understood to be duty only on the manufacture of those goods that are to be consumed within the country and not on the goods to be exported. This is also framework of the Excise Act. As the supply of the goods to a developer of SEZ is treated to be export, there appears to be no reason ....