2018 (9) TMI 10

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..... ase of SUJANA METAL PRODUCTS LTD. VERSUS COMMISSIONER OF C. EX., HYDERABAD [2011 (9) TMI 724 - CESTAT, BANGALORE], where it was held that Exception provided under Rule 6(6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers/promoters - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/45 & 46/2010 - A/869 .....

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..... goods cleared to SEZ. Demand notice was issued to them on 17.2.2009 alleging that the appellants are not eligible to avail credit on inputs as the clearances to developer of SEZ is not covered under the provisions of Rule 6(6) of Cenvat Credit Rules 2004, for recovery of the said credit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the .....

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..... roducts Ltd. case (supra). 6. We find that the limited issue for determination in the present appeals is whether the appellants are entitled/eligible, to avail cenvat credit of duty paid on inputs used in or in relation to the manufacture of finished goods cleared to the developer of SEZ unit. Both sides have fairly agreed that the issue is covered by the judgment of this Tribunal in Sujana .....

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