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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 ..... , for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty of Rs. 69,019/- and penalty of identical amount, we proceed to decide the appeal itself in as much as the issue is covered by the precedent decisions. 2. After hearing both the sides we find that appellant is engaged in the manufacture of furniture falling under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that if a unit manufacturing dutiable as well as exempted finished product, availing cenvat credit on the duty paid inputs used in the manufacture of dutiable as well as exempted finished goods and no separate accounts of inputs and input service are maintained, then the said unit is required to pay an amount equal to 10% of the value of exempted final products. Sub-rule (6) of Rule 6 of the Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances of Rs. 6,90,186/- under Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 11A of the Act; proposed penalty under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 and interest under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1944. The said show cause notice was adjudicated by the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board clarifies the legal issue, we hold that the supplies made by the appellant to SEZ developers were to be treated as deemed exports. If that be so, the provisions of Rule 6(3) of the Cenvat Credit Rules, requiring the appellant to pay an amount of equal to 10% of the value of exempted final product are not applicable. We accordingly set aside the impugned order and allow the appeal with co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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