2015 (3) TMI 1323 - AT - Central Excise

Whether the appellant is required to reverse 10% of the value the exempted goods cleared to SEZ in terms of the provisions of Rule 6 of CENVAT Credit Rules? Held that - The issue is covered by the decision in the case of Sujana Metal Products Ltd Vs CCE Hyderabad 2011 (9) TMI 724 - CESTAT, BANGALORE , where it was held that supplies made to SEZ from DTA units shall be treated as export.supplies made to SEZ are held to be export provisions of Rule 6 of CCR does not arise at all - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Bangalore ruled on whether the appellant must reverse 10% of the value of exempted goods cleared to SEZ under Rule 6 of CENVAT Credit Rules. The decision was based on precedents from the Tribunal and the High Court of Chattisgarh, leading to the appeal being allowed with consequential relief if any to the appellant.