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TMI Blog2011 (2) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, requiring the appellant to pay an amount of equal to 10% of the value of exempted final product are not applicable - Decided in favour of assessee. - E/583/2010 - A/468/2011-WZB/AHD - Dated:- 28-2-2011 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri P.G. Mehta, Advocate, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (c) of Section 25 of the Special Economic Zones Act, 2005 and following the procedure of the clearance under undertaking (UT-1) as provided under Rule 19 of the Central Excise Rules, 2002 read with Rule 30 of the Special Economic Zones Rules, 2006. 4. As per the Revenue, the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 clarifies that if a unit manufacturing dutiable as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods without payment of duty to a developer of SEZ have to either pay an amount equal to ten per cent of the value of their final products or maintain a separate account of the inputs. 5. A show cause notice dated 20-3-2009 was issued by the adjudicating authority proposing recovery of an amount equal to ten per cent of the total price/value on the clearances of Rs. 6,90,186/- under Rule 14 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Vayhan Air Controls P. Ltd. reported in 2010 (261) E.L.T. 468 (Tri. -Bang.), Tribunal has taken note of the Board s circular No. 29/06-Cus., dated. 27-12-2006 which is to the effect that the supplies to SEZ developers has to be taken as deemed exports. If, it is considered to be export, no duty can be demanded. 7. As the circular issued by the Board clarifies the legal issue, we hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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