2016 (1) TMI 685

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..... s no dispute that the issue involved in the present case squarely covered by various judgments cited by the Ld. Counsel. In view of this legal position, it is settled that supplies made to SEZ Developer is treated as export, accordingly demand of 10% of value of goods supplied to SEZ Developer in terms of Rule 6(3)(b) of Cenvat Credit Rules, 2004, is not sustainable. Therefore, set aside the impug .....

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..... ant submits that the issue is no more res-intigra as it is settled in their own case reported as Cemetile Industries vs. Commr of C.Ex., Mumbai - 2011-TIOL-1412-CESTAT-MUM. She also placed reliance on the following judgments which are on the same issue. Sujana Metal Products Ltd. Vs Commr of C.Ex, Hyderabad - 2011 (273) E.L.T. 112 (Tri.-Bang.) Union of India Vs Steel Authority of India Ltd. - 20 .....

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..... ts cited by the Ld. Counsel. In view of this legal position, it is settled that supplies made to SEZ Developer is treated as export, accordingly demand of 10% of value of goods supplied to SEZ Developer in terms of Rule 6(3)(b) of Cenvat Credit Rules, 2004, is not sustainable. I, therefore, set aside the impugned order and allow the appeal with consequential relief, if any, in accordance with law. .....

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