https://www.taxtmi.com/caselaws?id=235671 The Tribunal upheld the decision of the Commissioner (Appeals) and ruled in favor of the respondent, emphasizing the settled nature of the issue based on previous judgments and the dismissal of Revenue's appeal by the High Court. The judgment provides clarity on the eligibility for Cenvat credit in cases where goods are supplied to SEZ developers without payment of duty during the specified period. en-us Wed, 05 Jun 2013 00:00:00 +0530 Wed, 31 Jul 2013 07:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235671 The Tribunal upheld the decision of the Commissioner (Appeals) and ruled in favor of the respondent, emphasizing the settled nature of the issue based on previous judgments and the dismissal of Revenue's appeal by the High Court. The judgment provides clarity on the eligibility for Cenvat credit in cases where goods are supplied to SEZ developers without payment of duty during the specified period. Case-Laws Central Excise Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235671