https://www.taxtmi.com/caselaws?id=251607 The HC held that the 2008 amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004, is retrospective. Consequently, the benefit of non-reversal of Cenvat credit and maintenance of separate inventory applies not only to excisable goods cleared to SEZ units but also to goods cleared to SEZ developers for authorized operations. The court dismissed the appeals filed by Revenue, affirming that the amendment extends the benefit to developers and is not limited to SEZ units alone. 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 The HC held that the 2008 amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004, is retrospective. Consequently, the benefit of non-reversal of Cenvat credit and maintenance of separate inventory applies not only to excisable goods cleared to SEZ units but also to goods cleared to SEZ developers for authorized operations. The court dismissed the appeals filed by Revenue, affirming that the amendment extends the benefit to developers and is not limited to SEZ units alone. Case-Laws Central Excise Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251607