2019 (4) TMI 427 - AT - Central Excise

CENVAT Credit - Cement cleared to SEZ developers - period November, 2008 to December, 2008 - demand of amount equivalent to 8% or 10% of the value of cement - Rule 6 of CCR - Held that - The issue is no more res integra as the Hon ble High Court of Andhra Pradesh in the case of CCCE, Hyderabad vs Sujana Metal Products Ltd 2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT , has settled the law and upheld the order of the Tribunal in that case wherein the Tribunal took the view that provisions of Rule 6 of CENVAT Credit Rules, 2004 are not applicable to supply to SEZ unit. Appeal allowed - decided in favor of appellant.

Summary

The appeal was against Order-in-Original No. 13/2010 regarding demand of amount on cement cleared to SEZ developers. The Tribunal held that Rule 6 of CENVAT Credit Rules, 2004 does not apply to supply to SEZ units, based on a previous High Court judgment. The impugned order was set aside, and the appeal was allowed.