https://www.taxtmi.com/caselaws?id=208174 Supplies of excisable goods by a Domestic Tariff Area unit to SEZ developers or promoters were treated as exports for the purpose of Rule 6(6) of the CENVAT Credit Rules, 2004, so the export-based exception applied and Rule 6 did not operate against such clearances. The SEZ statutory scheme, including the overriding effect of Section 51 of the Special Economic Zones Act, 2005, was taken as controlling the classification of these supplies. On that basis, the demand under Rule 6 was held not sustainable and relief followed for the assessee. en-us Wed, 05 Oct 2011 00:00:00 +0530 Sat, 07 Jan 2012 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208174 Supplies of excisable goods by a Domestic Tariff Area unit to SEZ developers or promoters were treated as exports for the purpose of Rule 6(6) of the CENVAT Credit Rules, 2004, so the export-based exception applied and Rule 6 did not operate against such clearances. The SEZ statutory scheme, including the overriding effect of Section 51 of the Special Economic Zones Act, 2005, was taken as controlling the classification of these supplies. On that basis, the demand under Rule 6 was held not sustainable and relief followed for the assessee. Case-Laws Central Excise Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208174