2017 (7) TMI 1032

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sion in the case of Sujana Metal Products Vs. CCE [2011 (9) TMI 724 - CESTAT, BANGALORE], wherein the Division Bench has come to the conclusion that supplies made to SEZ from DTA are deemed exports and assessee is entitled to the benefit of CENVAT credit and is not required to maintain separate account for dutiable and non-dutiable goods - appeal allowed - decided in favor of appellant. - E/2536/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cleared excisable goods without payment of duty under Rule 19 of Central Excise Rules, 2002 i.e., to the Special Economic Zone (SEZ) Developers without payment of duty. As separate account of inputs used in the manufacture of these exempted goods were not maintained, the appellants were required to pay 10% of the total price of exempted goods, amounting to ₹ 36,17,641/- as per Central Excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arances to SEZ units has confirmed ₹ 21,11,178/- i.e., Central Excise duty involved in clearance to SEZ developers during the period. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A) who also rejected the appeal of the appellant and hence, the present appeal. 3. Heard both the parties and perused the records. 4. None appeared on behalf of the appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X