TMI Blog2015 (12) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 adjudicating authority has confirmed a duty demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 brought from DTA into an SEZ or a unit, to car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch 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, he pleads that the appellant be put to terms. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rs. 4.89 lakhs. Thus, the appellant has not made out a case for complete waiver of pre-deposit of dues adjudged against him. Accordingly, we direct the appellant to make a pre-deposit of Rs. 4.89 lakhs on or before 31/03/2014 and report compliance by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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