https://www.taxtmi.com/caselaws?id=182512 Supplies made to SEZ developers are treated as exports for the purpose of Rule 6 of the Cenvat Credit Rules, 2004, so reversal or payment under that rule is not attracted on such clearances. The settled position extended to supplies to SEZ units and SEZ developers/promoters, and the Rule 6(6) exception was applied accordingly. On that basis, the demand under Rule 6 could not be sustained. en-us Wed, 15 May 2013 00:00:00 +0530 Thu, 12 May 2016 12:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182512 Supplies made to SEZ developers are treated as exports for the purpose of Rule 6 of the Cenvat Credit Rules, 2004, so reversal or payment under that rule is not attracted on such clearances. The settled position extended to supplies to SEZ units and SEZ developers/promoters, and the Rule 6(6) exception was applied accordingly. On that basis, the demand under Rule 6 could not be sustained. Case-Laws Central Excise Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182512