SEZ developer supplies before December 2008 remained covered under Cenvat credit relief, with restrictive reading rejected.

Supplies made to SEZ Developers before 31.12.2008 were treated as covered by Rule 6(6) of the Cenvat Credit Rules, 2004. The Tribunal noted that SEZ Developers were expressly brought within the rule from December 2008, but prior Tribunal decisions had already recognised the benefit for the earlier period, so a restrictive reading based on the amendment date was not accepted. The impugned order was set aside and the assessee received consequential relief.

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Issues: Whether supplies made to SEZ Developers prior to 31.12.2008 were covered by Rule 6(6) of the Cenvat Credit Rules, 2004.

Analysis: The Tribunal noted that SEZ Developers were brought within the scope of the rule only with effect from December 2008. The appellant's claim for the earlier period was examined in light of prior Tribunal decisions which had already treated the benefit as applicable to such supplies, and the attempt to deny the benefit on the ground that the amendment was not retrospective was not accepted.

Conclusion: The supplies made to SEZ Developers prior to 31.12.2008 were held to be covered by Rule 6(6) of the Cenvat Credit Rules, 2004, and the issue was decided in favour of the assessee.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Where an amendment explicitly covers SEZ Developers only from a specified date, supplies made prior to that date are not denied the benefit merely on a restrictive reading if the Tribunal has already recognised the entitlement under the rule for the relevant period.

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