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Issues: Whether the benefit of Rule 6(6) of the Cenvat Credit Rules, 2004, as substituted with effect from 31-12-2008, applies to supplies made to an SEZ Developer during the earlier period January 2008 to December 2008.
Analysis: The substituted provision was treated as clarificatory in nature, and an amendment by substitution was applied retrospectively. Supplies to an SEZ Developer were regarded as falling within the benefit of the rule even for the period prior to 31-12-2008. The earlier view of the authorities below was found inconsistent with the settled legal position.
Conclusion: The benefit of Rule 6(6) was held applicable to the appellant's supplies made before 31-12-2008, and the demand, interest, and penalty were set aside.
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