2013 (4) TMI 725

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..... jana Metal Products Ltd. [2011 (9) TMI 724 - CESTAT, BANGALORE] wherein the supplies from DTA Units to Developers in SEZ for the period prior 31-12-2008 and after 10-2-2006, the clearance made to SEZ Developers are to be treated as export of dutiable goods and entitled to benefit as such - the supplies to SEZ Developers shall be treated as export of dutiable goods and the appellants are entitled f .....

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..... o SEZ Developers. 2. Heard both sides. It is the contention of the ld. DR appearing on behalf of the Revenue that as per the guidelines for field formations issued by Ministry of Commerce Industry, Department of Commerce dated 3-4-2008, the Cenvat credit is not available for the inputs used in the finished product supplied to Developers of SEZ in terms of Rule 6(6) of the Cenvat Credit Rules .....

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