https://www.taxtmi.com/caselaws?id=206759 The Tribunal ruled in favor of the appellant, a manufacturer of goods, in a case concerning duty demand on supplies to an SEZ developer without payment of duty. The Tribunal held that supplies to SEZ developers were deemed exports, exempting them from Cenvat Credit Rules provisions. Referring to a previous case, the Tribunal clarified that the amendment to Rule 6 (6) applied from the inception of Cenvat Credit Rules, absolving the appellant from the duty demand. As a result, the impugned order was set aside, and the appeal was allowed with any necessary consequential relief. en-us Wed, 14 Sep 2011 00:00:00 +0530 Mon, 08 Feb 2016 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206759 The Tribunal ruled in favor of the appellant, a manufacturer of goods, in a case concerning duty demand on supplies to an SEZ developer without payment of duty. The Tribunal held that supplies to SEZ developers were deemed exports, exempting them from Cenvat Credit Rules provisions. Referring to a previous case, the Tribunal clarified that the amendment to Rule 6 (6) applied from the inception of Cenvat Credit Rules, absolving the appellant from the duty demand. As a result, the impugned order was set aside, and the appeal was allowed with any necessary consequential relief. Case-Laws Central Excise Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206759