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TMI Blog2015 (12) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... ractors who had undertaken operations in the SEZ - Held that:- Rule 6 (6) of the Cenvat Credit Rules specifically provides that, the provisions of sub-rules (1), (2), (3) & (4) shall not be applicable in case the excisable goods removed without payment of duty are either cleared to a unit in a SEZ or to a developer of a SEZ for their authorised operations. Thus, the rule provides for non-reversal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Technical) And Mr. Anil Choudhary, Member (Judicial) For the Petitioner : Ms.Anjali Hirawat, Advocate For the Respondent : Dr.B.S.Meena, Addl. Comm. (AR) ORDER Per: P.R. Chandrasekharan 1. The appeal and stay petition are directed against of order-in-original No.12/2013/C dated 30/10/2013 passed by the Commissioner of Central Excise, Nagpur. 2. Vide the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SEZ or to the developer of a SEZ. Therefore, the demand in respect of supplies made to co-developer is not sustainable in law. 4. As regards the supplies made to the contractor, the learned Counsel submits that in terms of Section 26 of the SEZ Act, the exemption from any duty of excise or drawback or such other benefits as may be admissible under the Central Excise Act and the Customs Act wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorised operations, reversal of credit on inputs/input services contained in such excisable goods need not be made. Thus, the benefit is restricted to supplies made to a unit in the SEZ or to a developer of SEZ. The said benefit is not available to supplies made to a contractor of a developer and therefore, in respect of supplies made to the contractor, the appellant is not entitled for the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, we are of the prima facie view that the appellant is not entitled to the benefit of Cenvat Credit in respect of supplies made to contractors. The amount of credit availed in respect of such supplies made works out to approximately ₹ 4.89 lakhs. Thus, the appellant has not made out a case for complete waiver of pre-deposit of dues adjudged against him. Accordingly, we direct the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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