2013 (12) TMI 1183

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..... on 2(m)(ii) of Special Economic Zone Act, 2005. Further, Section 51 of the Act provides that the provisions of SEZ Act will have overriding effect if it conflicts with provisions in any other law. Once goods are considered to be exported, there is exemption from provisions of 6(6) of Cenvat Credit Rules, 2004. We also take note of the subsequent amendment made in Rule 6(6)(i) of Cenvat Credit Rule .....

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..... applicant to SEZ developers and the case of the Department is that they are therefore, required to pay an amount equal to 10% of the value of the exempted goods (assessee manufactured both dutiable as well as exempted goods) as they are not covered by any of the exception set out in clause (6) of Rule 6 of the Cenvat Credit Rules, 2004. 3. The assessee has made out a strong prima facie case tha .....

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