2012 (7) TMI 1

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..... ucts Ltd. vs. CCE Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE] as in view of Section 51 of the SEZ Act, the supplies made by DTA units to SEZ units will amount to export for the purpose of all export benefits. The benefit shall include benefits available in respect of exports provided by exception to Rule 6 of Cenvat Credit Rules, 2004 - in favour of assessee.
Mr.M.V. Ravindran, Mr. B.S.V. .....

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..... earances made to SEZ developers will fall under the category of exemption and hence the appellant is required to reverse the 10% of the value of the goods supplied to SEZ developers. 5. We find that the issue is now squarely settled by the judgment of this Tribunal in the case of Sujana Metal Products Ltd. vs. CCE Hyderabad 2011 (273) ELT 112 (Tri-Bang.) and in the case of Sujako Industries Pvt. .....

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