Inclusion of SEZ developer supplies: amendment limits Cenvat credit coverage to authorized operations, effective prospectively. Amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 includes goods cleared to a SEZ developer for their authorized operations; the amendment is prospective and applies only to supplies cleared from the date of notification and solely for the developer's authorized operations, and field formations and trade are to be notified with acknowledgment requested.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of SEZ developer supplies: amendment limits Cenvat credit coverage to authorized operations, effective prospectively.
Amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 includes goods cleared to a SEZ developer for their authorized operations; the amendment is prospective and applies only to supplies cleared from the date of notification and solely for the developer's authorized operations, and field formations and trade are to be notified with acknowledgment requested.
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