https://www.taxtmi.com/caselaws?id=337273 The Tribunal held that Rule 6(3) of the Cenvat Credit Rules, 2004 was not applicable to the respondent as they exclusively manufactured dutiable goods cleared to SEZ developers without duty payment. Since the goods were dutiable and not exempted, the Tribunal dismissed the revenue's appeal, emphasizing the need for separate accounts for dutiable and exempted goods. The decision underscored the importance of the nature of goods cleared to SEZ developers and relied on judicial precedents in support of the respondent's position. en-us Fri, 01 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337273 The Tribunal held that Rule 6(3) of the Cenvat Credit Rules, 2004 was not applicable to the respondent as they exclusively manufactured dutiable goods cleared to SEZ developers without duty payment. Since the goods were dutiable and not exempted, the Tribunal dismissed the revenue's appeal, emphasizing the need for separate accounts for dutiable and exempted goods. The decision underscored the importance of the nature of goods cleared to SEZ developers and relied on judicial precedents in support of the respondent's position. Case-Laws Central Excise Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337273