9911796707
TMI Blog2013 (6) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... d at nil rate of duty as per the provisions of Rule 6 of Cenvat Credit Rules - Held that:- As decided in Sujana Metal Products Ltd. v. CCE, Hyderabad (2011 (9) TMI 724 - CESTAT, BANGALORE) supplies from DTA unit to developer in SEZ are covered under the provisions of Rule 6 of Cenvat Credit Rules 2004 in view of the amendment to Rule 6(6) of Cenvat Credit Rules with effect from 31.12.2008 as the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are liable to pay 10% of the price of the goods cleared at nil rate of duty as per the provisions of Rule 6 of Cenvat Credit Rules. 4. The contention of appellant is that the Tribunal in the case of Sujana Metal Products Ltd. v. CCE, Hyderabad reported in 2011 (273) ELT 112 (Tri-Bang.) held that supplies from DTA unit to developer in SEZ are covered under the provisions of Rule 6 of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
