2012 (6) TMI 462

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..... ier which is a SEZ Unit is not required to pay duty, therefore credit is not admissible whereas no action has been taken against their supplier - Held that:- Since Commissioner(Appeals) has not decided the issues on merits. Therefore the case is remanded to Commissioner(Appeals) for deciding the issue on its merits without insisting for any further pre-deposit. - Ex.Ap.269/10 - - - Dated:- 2-5 .....

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..... e ld.Commissioner(Appeals) has not decided the case on its merits. The contention is that CENVAT Credit has been disallowed only on the ground that their supplier which is a SEZ Unit is not required to pay duty, therefore credit is not admissible. The contention is that the action of the department is not legal and proper, since no action has been taken against their supplier. Thus prima facie cas .....

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