https://www.taxtmi.com/caselaws?id=212697 Supplies of finished goods to SEZ developers under LUT and through ARE-1 were treated as export or deemed export under the SEZ framework, so Rule 6 of the CENVAT Credit Rules, 2004 did not apply. The Tribunal relied on its earlier view that the Rule 6(6) exception covers supplies to SEZ units and SEZ developers or promoters, and rejected the contrary approach of the adjudicating authority. The demand for reversal or recovery under Rule 6 was therefore set aside, and the assessee succeeded. en-us Thu, 22 Mar 2012 00:00:00 +0530 Fri, 20 Apr 2012 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212697 Supplies of finished goods to SEZ developers under LUT and through ARE-1 were treated as export or deemed export under the SEZ framework, so Rule 6 of the CENVAT Credit Rules, 2004 did not apply. The Tribunal relied on its earlier view that the Rule 6(6) exception covers supplies to SEZ units and SEZ developers or promoters, and rejected the contrary approach of the adjudicating authority. The demand for reversal or recovery under Rule 6 was therefore set aside, and the assessee succeeded. Case-Laws Central Excise Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212697