https://www.taxtmi.com/caselaws?id=250705 The Tribunal held that the amendment to Rule 6(6) of the CENVAT Credit Rules, 2004 was retrospective and that the supplies of cement to contractors of SEZ developers were not classified as 'exempted goods.' Consequently, the tax demand on these supplies without payment of duty was deemed invalid. The Tribunal set aside the previous orders, allowing the appeals with consequential relief in accordance with the law. en-us Thu, 29 May 2014 00:00:00 +0530 Thu, 04 Jun 2015 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250705 The Tribunal held that the amendment to Rule 6(6) of the CENVAT Credit Rules, 2004 was retrospective and that the supplies of cement to contractors of SEZ developers were not classified as 'exempted goods.' Consequently, the tax demand on these supplies without payment of duty was deemed invalid. The Tribunal set aside the previous orders, allowing the appeals with consequential relief in accordance with the law. Case-Laws Central Excise Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250705