Tribunal allows appeal, Rule 6 of CENVAT Credit Rules, 2004 not applicable to SEZ units. Impugned order overturned. The appeal was allowed as the Tribunal held that Rule 6 of CENVAT Credit Rules, 2004 does not apply to supply to SEZ units, based on a previous High Court ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal allows appeal, Rule 6 of CENVAT Credit Rules, 2004 not applicable to SEZ units. Impugned order overturned.
The appeal was allowed as the Tribunal held that Rule 6 of CENVAT Credit Rules, 2004 does not apply to supply to SEZ units, based on a previous High Court judgment. The impugned order was set aside.
The appeal was against Order-in-Original No. 13/2010 regarding demand of amount on cement cleared to SEZ developers. The Tribunal held that Rule 6 of CENVAT Credit Rules, 2004 does not apply to supply to SEZ units, based on a previous High Court judgment. The impugned order was set aside, and the appeal was allowed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.