https://www.taxtmi.com/caselaws?id=233877 Supplies made to SEZ Developers before 31.12.2008 were treated as covered by Rule 6(6) of the Cenvat Credit Rules, 2004. The Tribunal noted that SEZ Developers were expressly brought within the rule from December 2008, but prior Tribunal decisions had already recognised the benefit for the earlier period, so a restrictive reading based on the amendment date was not accepted. The impugned order was set aside and the assessee received consequential relief. en-us Tue, 26 Feb 2013 00:00:00 +0530 Mon, 20 May 2013 10:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233877 Supplies made to SEZ Developers before 31.12.2008 were treated as covered by Rule 6(6) of the Cenvat Credit Rules, 2004. The Tribunal noted that SEZ Developers were expressly brought within the rule from December 2008, but prior Tribunal decisions had already recognised the benefit for the earlier period, so a restrictive reading based on the amendment date was not accepted. The impugned order was set aside and the assessee received consequential relief. Case-Laws Central Excise Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233877