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TMI Blog2017 (12) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil rate of duty nor exempt from payment of duty under exemption notification, hence they are not exempt goods for the purpose of Rule 2 (d) of Cenvat Credit Rules, 2004. The appellants are very much entitled to the benefit of Notification No.67/95-CE in respect of intermediate goods used to manufacture final products which were supplied to a SEZ unit - appeal allowed - decided in favor of appellant. - E/477/2010 - Final Order No.42591/2017 - Dated:- 27-10-2017 - Ms. Archana Wadhwa, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri P.C. Anand, Consultant For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per: Madhu Mohan Damodhar The facts in brief are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the matter came up for hearing, on behalf of appellant, Ld. consultant Shri P.C. Anand submits that the issue is no longer res integra and has been decided in favour of the appellant in a number of cases for example, (i) Surya Roshni Ltd. Vs CCE Rohtak - 2012 (285) ELT 518 (Tri.-Del.) and (ii) Ultratech Cements Ltd. Vs CCE ST Tiruchirapalli - 2016 (343) ELT 164 (Tri.-Chennai) 3. On the other hand, on behalf of Revenue, Ld.A.R Shri K.P. Muralidharan supports the impugned order. 4. Heard both sides and have gone through the facts. We find that the issue at hand is squarely covered by the case laws relied upon by the Ld. Consultant, which have unequivocally held that supplies made to SEZ / Developers by DTA unit are neither ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elopers, as the same are treated as export in terms of the definition of this terms as given in Section 2(m) of SEZ Act, 2005. Though the learned departmental representative pleads that supplies to SEZ Developers are only deemed export and cannot be treated as export for the purpose of Central Excise Act, 1944 and the Rules made thereunder, the Section 51 of the SEZ Act provides that the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other Law for the time being in force or in any instrument having effect by virtue of any Law other than this Act. In view of the overriding provisions of 51 of SEZ Act, supplies to SEZ as well as to SEZ Developers by a D.T.A. unit would have been treat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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