2015 (12) TMI 933

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....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 order, the learned adjudicat....

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..... 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 would be available, if the goods are....

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....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 Cenvat Credit benefit. Accordingly,....