2013 (6) TMI 508

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..... manufacture of final products supplied to SEZ developers/units. This issue has been considered by this Tribunal in the various decisions - credit allowed - decided in favor of assessee. - E/2125/10 - S/224/12/SMB/C-IV, A/141/12/SMB/C-IV - Dated:- 1-6-2012 - P.R. Chandrasekharan, J. Appellant Rep by: Shri Anupam Dighe, Adv. Respondent Rep by: Shri H.B. Negi, Addl. Comm. (AR) P .....

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..... of Cenvat Credit Rules. Accordingly, a show-cause notice dated 11/12/2009 was issued to the appellant and the demand was confirmed vide order dated 03/03/2010. The appellant preferred appeal before the lower appellate authority, who vide the impugned order dismissed their appeal and the appellant is before me. 3. The Ld. Advocate for the appellant submits that the issue is covered by the decisio .....

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..... e manufacture of final products supplied to SEZ developers/units. This issue has been considered by this Tribunal in the various decisions cited supra. Respectfully following the said decisions, I hold that the appellant is rightly entitled to avail Cenvat credit on the inputs/input services used in or in relation to the manufacture of final products supplied to SEZ developers. 8. Accordingly, I .....

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