https://www.taxtmi.com/caselaws?id=241518 Supplies to a Special Economic Zone developer may receive export treatment under Rule 6(6) of the Cenvat Credit Rules, 2004, based on the definition of export in the Special Economic Zone Act, 2005. The Act's overriding provision may prevail where inconsistent rules restrict the export-related exception. On this prima facie basis, the supplies fell within the Rule 6(6) exception. Waiver of pre-deposit and stay of recovery were granted pending appeal because the assessee demonstrated a strong prima facie case against immediate recovery of duty and penalty. en-us Tue, 13 Sep 2011 00:00:00 +0530 Thu, 26 Dec 2013 07:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241518 Supplies to a Special Economic Zone developer may receive export treatment under Rule 6(6) of the Cenvat Credit Rules, 2004, based on the definition of export in the Special Economic Zone Act, 2005. The Act's overriding provision may prevail where inconsistent rules restrict the export-related exception. On this prima facie basis, the supplies fell within the Rule 6(6) exception. Waiver of pre-deposit and stay of recovery were granted pending appeal because the assessee demonstrated a strong prima facie case against immediate recovery of duty and penalty. Case-Laws Central Excise Tue, 13 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241518