https://www.taxtmi.com/caselaws?id=241024 The tribunal granted waiver of pre-deposit and stay of recovery for the appellant concerning a demand under Rule 6(3)(b) of the CENVAT Credit Rules, 2004. It was determined that goods cleared to SEZ developer should be classified as exported goods, not exempted goods, based on previous case law. The appellant established a prima facie case against the demand, leading to the tribunal's decision in their favor. Maintaining separate accounts for different types of products and relying on legal precedent for proper classification of goods are highlighted in this judgment. en-us Mon, 06 May 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241024 The tribunal granted waiver of pre-deposit and stay of recovery for the appellant concerning a demand under Rule 6(3)(b) of the CENVAT Credit Rules, 2004. It was determined that goods cleared to SEZ developer should be classified as exported goods, not exempted goods, based on previous case law. The appellant established a prima facie case against the demand, leading to the tribunal's decision in their favor. Maintaining separate accounts for different types of products and relying on legal precedent for proper classification of goods are highlighted in this judgment. Case-Laws Central Excise Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241024