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TMI Blog2018 (4) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... - 17-11-2017 - SHRI C J MATHEW, MEMBER (TECHNICAL) Appearance: Shri S R Nair, Enquiry Officer (AR) for appellant Ms. Manasi Patil, Advocate for respondent The issue for determination in this appeal of Revenue against order-in-appeal no. SK/50/LTU/MUM/2016-17 dated 17th November 2016 of Commissioner of Central Excise (Appeals), LTU, Mumbai I is the requirement to discharge liability of ₹ 10,85,180 under rule 6(3)((i) of CENVAT Credit Rules, 2004 on the value of goods supplied to developers in Special Economic Zone between January 2008 and December 2008. According to the central excise authority CENVAT credit had been availed on input/input service used for manufacture of exempted goods cleared to developer of Spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egation of the input/input services so deployed and, in the absence of such, the respondent was required to discharge its obligation under rule 6(3) of CENVAT Credit Rules which they had failed to, leading to the proceedings. It is contended that the stand adopted by the two lower authorities in considering these to be excluded from the purview of application under rule 6 was incorrect as supplies to developers of Special Economic Zone were incorporated in the exclusion category only with effect from 1st January 2009 and such incorporation was prospective. Echoing the grounds of appeal that the lower authorities had erred in considering these to be exports, it is contended that, if it were so, there was no requirement to either incorporate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a consequence of enactment of the Special Economic Zones Act, 2005 which was brought into force on the 10th February 2006. Hence, at the time of notification of CENVAT Credit Rules 2004 Special Economic Zones were governed by the Foreign Trade Policy and the special definitions peculiar to the Special Economic Zones Act, 2005 were not in place. There was, thus, a distinction between the supplies effected to units in Special Economic Zones and physical exports from the country; likewise, there was no reason to designate supplies effected to developers of Special Economic Zones as exports. 6. Notwithstanding the notification of the Special Economic Zone Act, 2005, the enumerated list in rule 6(6) of CENVAT Credit Rules, 2004 continued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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