https://www.taxtmi.com/caselaws?id=151999 Supplies from the Domestic Tariff Area to SEZ units or developers, when treated as exports under the SEZ framework, are not to be regarded as exempted clearances for invoking Rule 6(3)(b) of the Cenvat Credit Rules. The Tribunal considered the SEZ definition of export, departmental clarification, and the fact that the goods were not cleared under an exemption notification, along with the later amendment on SEZ clearances. On a prima facie view, Rule 6(3)(b) was inapplicable, leading to waiver of pre-deposit and stay of recovery pending disposal of the appeals. en-us Fri, 15 Jan 2010 00:00:00 +0530 Fri, 21 Jun 2013 11:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151999 Supplies from the Domestic Tariff Area to SEZ units or developers, when treated as exports under the SEZ framework, are not to be regarded as exempted clearances for invoking Rule 6(3)(b) of the Cenvat Credit Rules. The Tribunal considered the SEZ definition of export, departmental clarification, and the fact that the goods were not cleared under an exemption notification, along with the later amendment on SEZ clearances. On a prima facie view, Rule 6(3)(b) was inapplicable, leading to waiver of pre-deposit and stay of recovery pending disposal of the appeals. Case-Laws Central Excise Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151999