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TMI Blog2019 (12) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... Economic Zones Act, 2005 which, has defined exports in section 2(m) therein to include clearances by units in the domestic tariff area to developers and units . Section 51 of Special Economic Zones Act, 2005 provides that, in the event of any inconsistency with any other law, these would prevail. Accordingly, clearances to developers in special economic zone are export and, thereby, within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 16th May 2008 and 10th December 2008 determined in the impugned order in the light of exemption afforded by section 26 of Special Economic Zones Act, 2005. According to the jurisdictional central excise authorities, the eligibility of the appellant for availment of CENVAT credit attributable to inputs/input services procured for use in such supplies is contingent upon discharge of liability und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to clearances of such goods that escape duty liability in certain circumstances peculiar to the recipient of the goods; one such is supplies to special economic zones notified under Special Economic Zones Act, 2005. It is common ground that clearances to units established in such special economic zones , being at par with exports, were excluded, through rule 6(6) of CENVAT Credit Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any inconsistency with any other law, these would prevail. Accordingly, clearances to developers in special economic zone are export and, thereby, within the exclusions prescribed in rule 6(5) of CENVAT Credit Rules, 2004. The Tribunal has held so in Sujako Interiors Pvt Ltd v. Commissioner of Central Excise, Ahmedabad [2011 (268) ELT 505 (Tri.Ahmd.)] as has the Hon ble High Court of Karnat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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