2013 (2) TMI 165

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..... ard both sides. 2. The facts of the case are that the respondents cleared inputs and capital goods to a unit in SEZ without reversal of input credit taken by them. The lower appellate authority relying on the decision of the Sujana Metal Products Ltd. reported in 2011 (273) ELT 112 held that the assessee for the clearance of the input or capital goods to an SEZ are to be treated as export of duti .....

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..... r this Tribunal held that for clearances made to SEZ are to be treated as export and on such clearances the assesses are not required to reverse the input credit. 4. Following the precedent decision of this Tribunal, I hold that the Commissioner (Appeals) has taken a right decision by holding that the clearances are export of dutiable goods. Therefore, they are not required to reverse the CENVAT .....

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