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2015 (12) TMI 933 - CESTAT MUMBAICenvat Credit - supply of goods to the contractor of the SEZ unit - ineligible credit availed by the appellant on the inputs/input services which were used in or in relation to the manufacture of excisable goods supplied to co-developers of SEZ and contractors 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 of credit in respect of clearances effected to unit in SEZ or to a developer of SEZ. The Rule does not refer to supplies made to contractors of a developer or contractor of a unit in SEZ. In the absence of any specific provisions, the benefit of said Rule cannot be extended to supplies made to the contractors - 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 - Partial stay granted.
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