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TMI Blog2013 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... mer and should not be considered as exempted goods for purposes of Rule 6 of the CENVAT Credit Rules, 2004. However, in respect of the CENVAT credit denied to the assessee, they do not have prima facie case as not in dispute that the assessee took CENVAT credit amounting to Rs.8,46,004/- on inputs which were used by another unit of the company, which was a separate registered unit maintaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have found a case for summary disposal and accordingly, after dispensing with pre-deposit, take up the appeal for final disposal. 2. In adjudication of a show-cause notice, the original authority had demanded the following amounts. (i) Rs.1,17,431/- as duty on certain goods cleared during August 2008 to March 2010 (benefit of exemption under Notification No.108/95-CE denied). (ii) Rs.8,30, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration to the submissions of both sides, we have found prima facie that the appellant is entitled to the benefit of Tribunal s decision in the case of Sujana Metal Products Ltd. vs. CCE, Hyderabad: 2011 (273) E.L.T. 112 (Tri.-Bang.) wherein it was held that goods cleared by a unit in DTA to SEZ developer should be considered to be goods exported by the former and should not be considered as ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of Rs.1,17,431/- demanded from the assessee, we are not inclined to ask for pre-deposit, considering the small amount demanded. In the result, the assessee shall pre-deposit an amount of Rs.8,46,004/- within four weeks and report compliance to the Commissioner (Appeals) on or before 7.2.2013 whereupon the appellate Commissioner shall take up their appeal for disposal on merits without insist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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