2013 (6) TMI 508

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal and stay application are directed against order-in-appeal No. P-III/VM /209/2010 dated 08/09/2010 passed by the Commissioner of Central Excise (Appeals), Pune. 2. The facts relevant for consideration in this case are as follows: 2.1 The appellant supplied excisable goods to SEZ developers without payment of excise duty and availed Cenvat credit on the inputs and input services under the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o Interiors Pvt. Ltd., Vs. CCE, Ahmedabad, reported in 2011 (268) ELT 505 (Tri-Ahmd) and Bhoruka Aluminium Ltd, Vs. CCE, Mysore, reported in 2009 (247) ELT 636 (Tri-Bang). Thus, the issue is covered in their favour and therefore, the issue is not legally sustainable. 4. The Ld. AR reiterates the findings of the lower authorities. 5. I have carefully considered the rival submissions. 6. As the i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X