2013 (11) TMI 327

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..... term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act - supplies made to SEZ from DTA units shall be treated as export - supplies made to SEZ are held to be “export” provisions of Rule 6 of CCR does not arise at all - Exception provided under Rule 6(6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units .....

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..... o the developers of S.E.Z.. The department has issued a demand notice alleging that the clearances to S.E.Z. is not an export covered under Rule 6(6) of Cenvat Credit Rules, 2004. Hence they were required to pay 10% of the price of goods cleared to such S.E.Z. developers. Ld. Advocate has submitted that the issue is no more res integra and decided by this Tribunal in the case of Sujana Metal Produ .....

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