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2014 (12) TMI 582 - CESTAT MUMBAIWaiver of pre deposit - Denial of CENVAT Credit - Goods supplied to SEZ developers - Held that:- There are contrary/conflicting decisions of this Tribunal on the matter. While in the Sujako Interiors Pvt. Ltd. case [2011 (2) TMI 624 - CESTAT, AHMEDABAD] 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 [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 stay recovery thereof during the pendency of the appeal - Stay granted.
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