2014 (12) TMI 582

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..... t of credit would be available in respect of supplies made to SEZ developers even for the period prior to 31/12/2008, a contrary view has been taken by this Tribunal in Blue Star Ltd. case [2011 (3) TMI 1287 - CESTAT, MUMBAI]. In view of the contrary decisions, the appellants are entitled to grant of stay. Accordingly, we grant waiver from pre-deposit of dues adjudged against the appellant and sta .....

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..... goods supplied to SEZ developers by treating them as exempted goods. Aggrieved of the same, the appellant is before us. 3. The ld. Counsel for the appellant submits that the issue has already been settled in favour of the appellant and against the Revenue in the case of Sujako Interiors Pvt. Ltd. vs. CCE, Ahmedabad 2011 (268) ELT 505 (Tri-Ahmd), Aurobindo Pharma Ltd., Vs. CCE, Visakhapatnam .....

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..... he matter. While in the Sujako Interiors Pvt. Ltd. case it has been held that the benefit of credit would be available in respect of supplies made to SEZ developers even for the period prior to 31/12/2008, a contrary view has been taken by this Tribunal in Blue Star Ltd. case. In view of the contrary decisions, the appellants are entitled to grant of stay. Accordingly, we grant waiver from pre-dep .....

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