https://www.taxtmi.com/caselaws?id=344092 The Tribunal dismissed the Revenue's appeal in a case concerning the interpretation of Cenvat Credit Rules, specifically regarding the clearance of goods to SEZ Developers without payment of duty. The Tribunal held that the amendment to Rule 6(6)(i) of Cenvat Credit Rules was clarificatory and should be applied retrospectively from the date the rules were enforced. As a result, the appellant, who had cleared goods to a contractor for SEZ Developers without separate accounts for common inputs, was not required to maintain separate records as contended by the Revenue. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 08 Jun 2017 06:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344092 The Tribunal dismissed the Revenue's appeal in a case concerning the interpretation of Cenvat Credit Rules, specifically regarding the clearance of goods to SEZ Developers without payment of duty. The Tribunal held that the amendment to Rule 6(6)(i) of Cenvat Credit Rules was clarificatory and should be applied retrospectively from the date the rules were enforced. As a result, the appellant, who had cleared goods to a contractor for SEZ Developers without separate accounts for common inputs, was not required to maintain separate records as contended by the Revenue. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344092