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Issues: Whether clearances made to an SEZ developer/promoter were liable to reversal or demand under Rule 6(3)(b) of the Cenvat Credit Rules, 2004, and whether the appellant was entitled to waiver of pre-deposit and stay of recovery.
Analysis: Clearances to an SEZ developer/promoter were treated as exports under the SEZ regime. Goods cleared for export without payment of duty were not regarded as exempted goods, and therefore the condition precedent for invoking Rule 6(3)(b) was not attracted. On that basis, the demand was found prima facie unsustainable for the purpose of considering stay.
Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery pending disposal of the appeal.
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