Brief: Tiger Steel Engineering India Pvt. Ltd. (the assessee) is registered with Central Excise Department for the manufacture of pre- fabricated steel buildings, falling under Chapter 94 of Central Excise Tariff Act, 1985. The assessee also avails of the CENVAT credit facility under CENVAT Credit Rules, 2004 (CENVAT Rules). From 1 January 2007 to 30 June 2008, the assessee cleared its finished goods, namely, pre- fabricated building without payment of Central Excise duty to a unit located in Special Economic Zone (SEZ) under a letter of undertaking. These goods so cleared to SEZ without payment of duty were regarded as exports and accordingly, the assessee filed six refund claims in respect of the unutilized CENVAT credit under Rule 5 of the CENVAT Rules.
The refund claims filed by the assessee were rejected by the Original Adjudicating authority and on appeal to the Commissioner (Appeals), the order of the Adjudicating authority was set aside by concluding that the supplies to SEZ units amount to exports for the purpose of Rule 5 of CENVAT Rules. The Department has filed the present appeal against the said order to the Customs Excise & Service Tax Appellate Tribunal (CESTAT).
Citation: CESTAT decision in the case of Commissioner of Central Excise, Thane-I Vs. The Tiger Steel Engineering (I) Pvt Ltd (2010-TIOL-1256-CESTAT-MUM)
Court: CESTAT, Mumbai
Contentions of the Assessee
