No reversal under Cenvat rule 6 is required in case of clearances to SEZ unit/developers

CESTAT, BANGALORE BENCH Ashlyn Enterprises versus Commissioner of Central Excise, Bangalore P.G. CHACKO, JUDICIAL MEMBER Central Excise Appeal NO. 483 OF 2011 Date of Pronouncement – 07.11.2012 ORDER 1. In this appeal filed by the assessee, the challenge is against a demand raised on the appellant in terms of Rule 6(3) of the CENVAT Credit Rules 2004 for the period from July to December 2008. During the said period, the appellant (a unit in the domestic tariff area) had cleared their products to SEZ developers/units. During the same period they had also cleared their pr...