https://www.taxtmi.com/caselaws?id=196000 The court allowed the appeal in favor of the appellant, setting aside the denial of cenvat credit for supplies to SEZ developers. The court held that supplies made by the DTA unit to the SEZ Developer before 13.12.2008 should not be treated as 'exempted clearances' under the Cenvat Credit Rules. Following established legal principles, it was determined that such supplies are to be considered as exports of dutiable goods, entitling the appellant to the benefit of the exception in Rule 6(6) of the Cenvat Credit Rules 2004. The judgment provided relief to the appellant based on this interpretation. en-us Thu, 18 Aug 2016 00:00:00 +0530 Fri, 17 Nov 2017 06:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196000 The court allowed the appeal in favor of the appellant, setting aside the denial of cenvat credit for supplies to SEZ developers. The court held that supplies made by the DTA unit to the SEZ Developer before 13.12.2008 should not be treated as 'exempted clearances' under the Cenvat Credit Rules. Following established legal principles, it was determined that such supplies are to be considered as exports of dutiable goods, entitling the appellant to the benefit of the exception in Rule 6(6) of the Cenvat Credit Rules 2004. The judgment provided relief to the appellant based on this interpretation. Case-Laws Central Excise Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196000