2015 (2) TMI 181

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..... d consequently provisions of Rule 6(3) of CCR, 2004 applies or not - Held that:- after enactment of Special Economic Zones Act, 2005 w.e.f. 10-2-2006, supplies to SEZ from DTA are treated as export of dutiable goods and entitled to benefits as such, including that of exception in Rule 6(6) of CENVAT Credit Rules, 2004, of not requiring separate accounts of dutiable and non-dutiable inputs/services .....

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..... ances as per CENVAT Credit Rules and consequently provisions of Rule 6(3) of CCR, 2004 applies or not. In the case of Sujana Metal Products Ltd. [2011 (273) E.L.T. 112 (Tri. - Bang.)] it was held that after enactment of Special Economic Zones Act, 2005 w.e.f. 10-2-2006, supplies to SEZ from DTA are treated as export of dutiable goods and entitled to benefits as such, including that of exception in .....

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