AI Drafter 
TaxTMI 
TaxTMI 
2023 (7) TMI 945
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....of Central Excise Rules, 2002. The case of the department is that during the relevant period the provisions of Rule 6 (3) of Cenvat Credit Rules, 2004 was applicable in respect of supplies made to SEZ. Accordingly the respondent is liable to pay an amount equal to 10% of the value of the cement cleared to SEZ developers under Rule 6(3)(b) of Cenvat Credit Rules, 2004 during the period April 2007 to December 2008. 2. Shri Ajay Kumar Samota, learned Superintendent (AR) appearing on behalf of the Revenue/ Appellant submits that the relevant amendment in Rule 6(3) in respect of unit in SEZ or developers of SEZ was brought into effect vide Notification No.50/2008-CE (NT) dated 31.12.2008, therefore for the period prior to 31.12.2008 the respondent was liable to pay an amount equal to 10% of the value of goods supplied to SEZ in terms of Rule 6(3)(b) of Cenvat Credit Rules, 2004. Therefore, learned Commissioner (Appeals) has erred in dropping the demand under Rule 6(3)(b) which was rightly confirmed by the Adjudicating Authority. He also reiterated the grounds of appeal. 3. Shri Ishan Bhatt learned Counsel appearing on behalf of the respondent at the outset submits that the amendme....
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....2008 In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely :- 1. (1) These rules may be called the CENVAT Credit (Third Amendment) Rules, 2008. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2004, in rule 6, in sub-rule (6), for clause (i), the following clause shall be substituted, namely :- "(i) cleared to a unit in a special economic zone or to a developer of a special economic zone for their authorized operations; or". 5. From the above amendment, it can be seen that amendment is by way of substitution in Rule 6 (6)(i) of Cenvat Credit Rules, 2004. It is settled law that any amendment brought by way of substitution is treated as if the said amendment was existing even prior to the date of amendment and accordingly the benefit of said amendment can be extended for the past period retrospectively. Moreover, in the present case, the sup....
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....Kulgod, Learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both sides and perusal of the records, we find that the issue is no longer res integra as the same is settled in various judgments including the judgment cited by the Learned Counsel in the case of Lotus Power Gears (P) Ltd. (supra). The Tribunal has taken consistent view that the supply made to the SEZ Developers is considered as export even prior to Notification No. 15/2008-C.E. (N.T.) applying the provisions of SEZ Act, 2005. Therefore, the impugned order is not sustainable, hence the same is set aside. Appeal is accordingly allowed." (c) A similar view was taken in the appellant's own case of their other unit by Mumbai Bench of this Tribunal in Ultratech Cement Limited (supra), is reproduced: "5.2 In the present case, it is undisputed that the finished goods manufactured and cleared by the appellants to the contractors of SEZ units/SEZ developers are subject to a rate of duty under the First Schedule to the Central Excise Tariff Act, 1985 and are not wholly exempt from payment....
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....ices. They were to be net foreign exchange earner and were not to be subjected to any pre-determined value addition or minimum export performance requirements. 33. Initially, in order to implement the aforesaid policy, the Customs Act was amended and Chapter XA with Sections 76A to 76H was inserted. Subsequently, the SEZ Act was enacted and Chapter XA of the Customs Act was deleted. 34. Section 2 of the SEZ Act is titled 'Definitions'. It provides as follows : • Sub-section (g) of Section 2 [sub-section 2(g)] of the SEZ-Act defines 'developer'. It means a person or a State, which is granted a letter of approval under sub-section (10) of section 3 [Section 3(10)] of the SEZ Act by the Central Government and includes an authority and a co-developer; • Sub-section (m) of Section 2 [sub-section 2(m)] defines the word 'export'. It means supplying goods, or providing services, from the domestic tariff area to a unit or developer. • Sub-section (zc) of Section 2 [sub-section 2(zc)] defines the words 'existing unit' and 'unit'. It means, a unit which has been set up by an entrepreneur in a SEZ and includes an existing unit. ....