2014 (12) TMI 539

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..... the Rules were specifically amended to provide for the same. Therefore, we find that the impugned order is not sustainable in law - Following decision of Union of India vs. Steel Authority of India Ltd. [2013 (5) TMI 460 - CHATTISGARH HIGH COURT] - Decided in favour of assessee. - Appeal No.E/559/2010 - - - Dated:- 16-4-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : .....

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..... enue in the case of Sujana Metal Products Ltd. vs. Commissioner of Central Excise, Hyderabad 2011 (273) ELT 112 and the decision of the hon'ble High Court of Chhattisgarh in Union of India vs. Steel Authority of India Ltd. 2013 (297) ELT 166 wherein it was held that the benefit of CENVAT credit would be available in respect of supplies made to SEZ developers as the same amounts to 'deemed .....

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