https://www.taxtmi.com/caselaws?id=220395 The Tribunal ruled in favor of the appellant, holding that goods supplied to SEZ Developers without payment of duty should not be treated as "exempted goods" under the Cenvat Credit Rules, 2004. The provisions of Rule 6(1), (2), and (3) were deemed inapplicable to such supplies, considering them as exports under the SEZ Act. The impugned order was set aside, and the appeal was allowed. en-us Thu, 06 Sep 2012 00:00:00 +0530 Wed, 23 Jan 2013 06:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220395 The Tribunal ruled in favor of the appellant, holding that goods supplied to SEZ Developers without payment of duty should not be treated as "exempted goods" under the Cenvat Credit Rules, 2004. The provisions of Rule 6(1), (2), and (3) were deemed inapplicable to such supplies, considering them as exports under the SEZ Act. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220395