https://www.taxtmi.com/caselaws?id=234498 Clearances from a domestic tariff area unit to an SEZ developer were treated as covered by the exclusion in Rule 6(6) of the Cenvat Credit Rules, 2004 after the retrospective amendment effective from 31.12.2008. Because the amended exclusion applied to such supplies, the assessee was not required to pay 10% of the price under Rule 6 on common input credit reversals. The demand was therefore held unsustainable and the assessee succeeded. en-us Fri, 01 Mar 2013 00:00:00 +0530 Fri, 14 Jun 2013 12:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234498 Clearances from a domestic tariff area unit to an SEZ developer were treated as covered by the exclusion in Rule 6(6) of the Cenvat Credit Rules, 2004 after the retrospective amendment effective from 31.12.2008. Because the amended exclusion applied to such supplies, the assessee was not required to pay 10% of the price under Rule 6 on common input credit reversals. The demand was therefore held unsustainable and the assessee succeeded. Case-Laws Central Excise Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234498