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TMI Blog2016 (1) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(6)(1) to be retrospective and to apply with effect from 10.09.2004. - Decided in favour of assessee. - Appeal No. E/1906 & 1907/10 & E/CO/59 & 60/11- Mum - A/85174-85177/16/SMB - Dated:- 6-1-2016 - Mr. S.S. Garg, Member (Judicial) For the Petitioner : Shri S.V. Nair, AC (AR) For the Respondent : Shri Manasi Patil, Advocate ORDER This appeal is directed against Order-in-Appeal No. PII/121 122/2010 dated 02.08.2010 wherein the Commissioner has allowed the appeal of the respondent and the department is in appeal. 2. Briefly the facts of the case are that the respondents are engaged in the manufacture and sale of pumps and parts thereof and registered under the Central Excise Act, 1944. The respondent supplied the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Against the said decision Revenue has filed the present appeal. 3. Ld. AR submitted that by notification no. 50/08-CE dated 31.12.2008 the government amended the CENVAT Credit Rules, 2004 and a clause was substituted in sub-rule 6 for clause (1) which reads as cleared to SEZ or to a developer of SEZ for their authorised operation. He further submitted that this amendment in Rule 6 is prospective in nature and would apply to supplies cleared from the date of notification only. He also submitted in this case the clearance to SEZ developer took place prior to issue of notification 50/08 therefore the assessee is required to pay 10% of the total price under Rule 6(3) of CENVAT Credit Rules, 2004. He further submitted that the ld. Comm. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty, provisions of sub-rule (1), (2), (3), (4) of Rule 6 of CCR 2004 would not apply and no requirement of payment of 10% of the value of the goods cleared to SEZ developer, this issue is no more res integra in the light of the following judgments. (i) Sujana Metal Products - 2011 (273) ELT 112 Upheld by AP HC - Order dated 2.7.2013 passed by Hon'ble High Court in Central Excise appeal no. 40 of 2012 (ii) UOI vs. Steel Authority of India - 2013 (297) ELT 166 (iii) Patel Engineering Ltd. 2013-TIOL01129-Hon'ble High Court-AP-ST (iv) Cummins India Ltd. 2012 (279) ELT 5 (v) CESTAT order no. A/3949/15/SMB dated 07.12.2015 in the case of Cemetile Industries. 5. I have heard the parties and perused the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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