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TMI Blog2015 (10) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order is not sustainable, hence the same is set aside - Decided in favour of assessee. - Appeal No. E/398/10-MUM - - - Dated:- 27-2-2015 - Ramesh Nair, Member (J),J. For the Appellant : Shri P V Sadavarte, Adv For the Respondent : Shri Sanjay Hasija, Superintendent (AR) ORDER Per: Ramesh Nair: The appeal is directed against Order-in-Appeal No. SR/332/NGP/2009 dated 14/12/2009 passed by the Commissioner (Appeals) Central Excise Customs, Nagpur, wherein appeal of the appellant was rejected by upholding the order-in-original No. 20/2009/DEM/DN-II dated 30/6/2009. The fact of the case is that the appellant is engaged in the manufacture of Cast Iron Pipes. During the month of January 2008, the appellant cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment in Cenvat Credit Rules, 2004 does not take away benefit of export which was already mandated under the SEZ Act, 2005. In support of his submission he placed reliance on following judgments: (a) Union of India Vs. Steel Authority of India Ltd. [2013 (297) E.L.T. 166 (Chattisgarh)] (b) Ultratech Cement Ltd. Vs. Commissioner of Central Excise, Nagpur [2015 (315) E.L.T. 238 (Tri Mumbai) 3. On the other hand, Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on following judgments: (a) Indye Chemicals, Ahmedabad Vs. Collector of Central Excise, Ahmedabad [1986 (25) E.L.T. 318 (Tribunal). (b) Colgate Palmolive (India) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law: '(i) Whether the Tribunal erred in holding the amendment notification 50/2008 dated 31.12.2008 as retrospective, when admittedly the said notification provides for they shall come into force on their publication in official gazette ? (ii) Whether the supplies made to SEZ developers prior to 31.12.2008 can also be treated as exempted goods for the purpose of Rule 6(3)(b) of the Cenvat Credit Rules and can further be treated as exports under Section 2(18) of the Customs Act as well as under Clause (V) of Rule 6(6) of Cenvat Credit Rules, 2004 ?' However, the main point involved is, as mentioned in the second paragraph of the judgement Wherein Hon'ble High Court concluded as under: 53. Our conclusions are as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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