2013 (5) TMI 462 - AT - Central Excise

Denial of benefit of provisions of Rule 6(6) of Cenvat Credit Rules, 2004 - supplies made by the assessee to SEZ - Revenue contended that SEZ Developers are not specified - Held that - The issue stands squarely covered by the decision of the Tribunal in the case of Sujana Metal Products Ltd Vs CCE Hyderabad reported in 2011 (9) TMI 724 - CESTAT, BANGALORE. Thus, impugned order is set aside.

Summary

The judgment in the case involved whether supplies to SEZ Developers before 31.12.2008 are covered by Rule 6(6) of Cenvat Credit Rules, 2004. The Tribunal ruled that SEZ Developers were specified only from December 2008, so the benefit cannot apply retrospectively. The decision was based on precedent cases, and the appellant's appeal was allowed with consequential relief.