2018 (9) TMI 729

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....istant Commissioner (AR) for respondent ORDER Per: C J Mathew The issue in this appeal of M/s Signum Fire Protection (India) Pvt Ltd against order-in-appeal no. SR/106/NGP/2010 dated 25th March 2010 of Commissioner of Central Excise Customs (Appeals), Nagpur, relates to the availment of CENVAT credit on inputs utilized for supply of finished goods to developers of special economic zone for th....

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....e points out that the order of the lower authority has not gone into the merits of the appeal. 4. We take note that the amount in dispute pertains to the goods cleared between May 2007 to November 2008 when rule 6 of CENVAT Credit Rules,2004 providing for certain exceptions did not extend to developers of special economic zones. We also take notice that when the matter came up before the Tribunal....