https://www.taxtmi.com/caselaws?id=246166 Rule 6(6) of the Cenvat Credit Rules, 2004 was applied to clearances of aluminium pipes supplied to an SEZ developer without payment of duty. The Tribunal relied on prior decisions holding such supplies to be covered by the rule, and treated the December 2008 amendment as retrospective. On that basis, the clearances were valid duty-free supplies to the SEZ developer, so the demand, interest and penalty had no legal foundation and were held unsustainable. en-us Tue, 28 May 2013 00:00:00 +0530 Fri, 18 Apr 2014 15:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246166 Rule 6(6) of the Cenvat Credit Rules, 2004 was applied to clearances of aluminium pipes supplied to an SEZ developer without payment of duty. The Tribunal relied on prior decisions holding such supplies to be covered by the rule, and treated the December 2008 amendment as retrospective. On that basis, the clearances were valid duty-free supplies to the SEZ developer, so the demand, interest and penalty had no legal foundation and were held unsustainable. Case-Laws Central Excise Tue, 28 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246166