https://www.taxtmi.com/caselaws?id=251607 An amendment substituting clause (i) of rule 6(6) of the Cenvat Credit Rules, 2004 was treated as clarificatory because it aligned the rule with the Special Economic Zones Act, 2005, under which supplies to a developer for authorised operations are treated as exports and inconsistent laws are overridden. The earlier wording referred only to a unit in a special economic zone and omitted a developer, creating an obvious inconsistency. The court therefore read the substituted words as having formed part of the rule from the outset and held the amendment to be retrospective, extending the exemption benefit to clearances made to a developer of a special economic zone for authorised operations. en-us Wed, 30 Jul 2014 00:00:00 +0530 Fri, 01 Aug 2025 16:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251607 An amendment substituting clause (i) of rule 6(6) of the Cenvat Credit Rules, 2004 was treated as clarificatory because it aligned the rule with the Special Economic Zones Act, 2005, under which supplies to a developer for authorised operations are treated as exports and inconsistent laws are overridden. The earlier wording referred only to a unit in a special economic zone and omitted a developer, creating an obvious inconsistency. The court therefore read the substituted words as having formed part of the rule from the outset and held the amendment to be retrospective, extending the exemption benefit to clearances made to a developer of a special economic zone for authorised operations. Case-Laws Central Excise Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251607