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TMI Blog2012 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... t section 2(m) of SEZ Act, 2005 envisages that supply of goods or providing services, from DTA to a SEZ unit or SEZ developer shall constitute export - supply of goods to buyers who had further supplied the same to SEZ have to be held as eligible exempted clearances in terms of Rule 19(2) read with Notification No. 43/2001-C.E. (N.T.) – in favor of assessee - E/559/2010 - A/214/2012-EX(BR)(PB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to clear their products to their buyers who was to ultimately clear the goods for export. Inasmuch as the appellant s buyer supplied the said goods to SEZ, the Revenue entertained a view that supplies to SEZ cannot be considered as export under Rule 19(2). As such, the proceedings were initiated against the appellant for confirmation of demand on the above ground. 2. It is seen that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in very narrow compass as to whether goods procured duty free from DTA by a DTA unit for manufacture of finished goods when cleared to a unit in SEZ shall amount to export. Without going into any other detail a bare perusal of clarification issued by Board vide Circular No. 29/2006-Cus., dated 27-12-2006 clarifying that section 2(m) of SEZ Act, 2005 envisages that supply of goods or providing se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (N.T.). There is nothing on record to show that the said order of the Commissioner stands challenged by the Revenue. In any case, having observed that the issue stands settled right upto Tribunal level in the case of M/s. Shri Bajrang Alloys Ltd., we are of the view that nothing survives in the present appeal, in favour of the Revenue. 5. In view of above discussion, we set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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