2016 (6) TMI 1314

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..... MENT Per: S.S. GARG This appeal is directed against the Order-in-Appeal passed by the Commissioner (Appeals) vide order dated 29.08.2011 wherein the Commissioner (Appeals) has upheld the order passed by the Additional Commissioner by denying the benefit of cenvat credit to the appellant. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance o .....

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..... ucts cleared to SEZ Developers without payment of duty for the said period and that they did not exercise any of the options available to them i.e. either to pay an amount equivalent to credit attributable to inputs used in the manufacture of final products cleared to SEZ Developers under Rule 6(3)(2) of Cenvat Credit Rules 2004 or to pay an amount equal to 10% of the value of the exempted final p .....

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..... en squarely covered in favour of the appellant in various decisions which has been relied upon by the appellant in support of his submission. He placed reliance on the following decisions: a) M/s. Sujana Metal Products Ltd. Vs. Commissioner of C.Ex., Hyderabad 2011 (273) ELT 112 (Tri.-Bang.) b) M/s. Siemens Ltd. Vs. Commissioner of C.Ex., Navi Mumbai 2015 (321) E.L.T. 493 (Tri.-Mumbai) c) Co .....

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..... Nine Hundred and Fifty Nine only) on the same grounds. 3.2. It is pertinent to note the judgments of the Karnataka High Court in the case of Commr. of C.Ex. & S.T., Bangalore Vs. M/s. Fosroc Chemicals (India) Pvt. Ltd. wherein the Honble Karnataka High Court has held that the said amendment in Rule 6 has to be considered as retrospective in nature and the benefit of Rule 6(6)(i) as amended in 2 .....

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..... that the goods supplied to SEZ Developers are to be treated as 'exports' under Section 2(m) of SEZ Act and that the amendment introduced in Rule 6(6) on 31.12.2008 is retrospective in nature. 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After hearing the learned counsel for both the parties and perusal of the records and the case laws cited by the learne .....

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