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TMI Blog2019 (12) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... PRODUCTS LTD. [ 2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT] has held that Since both during the period prior to and w.e.f. 10-2-2006, the supplies made to SEZ are held to be export , the application of provisions of Cenvat Credit Rules for recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CCR, 2002/CCR, 2004 does not arise. Appeal allowed - decided in favor of appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. Alleging that such clearances are hit by Rule 6 of the Cenvat Credit Rules, 2004, being exempted goods, accordingly, the appellant were required to reverse 10% of the value of such clearances. Show cause notice was issued to them for recovery of a total of ₹ 69,69,918/- with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.-Mumbai), in the case of Blue Star Ltd. vs. CCE, Thane 2019 (366) ELT 919 (Tri.-Mumbai) and the judgment of Hon ble Karnataka High Court in the case of CCE, Bangalore-III vs. Lotus Power Gears (P) Ltd. 2017 (346) ELT 347 (Kar.). 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner. 5. We have carefully considered the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export. c. Since both during the period prior to and w.e.f. 10-2-2006, the supplies made to SEZ are held to be export , the application of provisions of Cenvat Credit Rules for recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CCR, 2002/CCR, 2004 does not arise. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently. Also, consistently, the principle laid down has been followed by the Tribunal in S.P. Fabricators Pvt. Ltd. (supra) and MITC Rolling Mills vs. CCE, Nashik 2019 (366) ELT 882 (Tri.-Mumbai). Besides, the Hon ble Karnataka High Court in Lotus Power Gears (P) Ltd. s case (supra) also expressed a similar opinion. 6. In the result, the impugned order is set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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