2013 (2) TMI 165

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..... AL PRODUCTS LTD.(2011 (9) TMI 724 - CESTAT, BANGALORE) that the assessee for the clearance of the input or capital goods to an SEZ are to be treated as export of dutiable goods. Therefore, they are not liable to reverse the CENVAT credit. In favour of revenue - E/228 and 229/2012 - FINAL ORDER NOS.790/12 AND 801/12 - Dated:- 13-7-2012 - Ashok Jindal, J. Appellant Rep by: Shri D.P. Naidu .....

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..... ther submitted that as per Rule 3(5) of the CENVAT Credit Rules 2004, the respondents are required to reverse the CENVAT credit availed by them on the clearances. Therefore, when the provision of Rule 3(5) is clear they are required to reverse the same. 3. I have taken note of the submissions of both sides and examined the records. In the case of Sujana Metal Products (supra), this Tribunal has .....

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