https://www.taxtmi.com/caselaws?id=352946 Supplies of intermediate goods to an SEZ unit were treated as exports under Section 2(m) of the SEZ Act, with Section 51 giving the Act overriding effect over inconsistent provisions. On that basis, such clearances were not exempted goods and were not chargeable to nil duty under an exemption notification under Section 5A(1) of the Central Excise Act, so Rule 6(1), Rule 6(2) and Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply. The intermediate goods used to manufacture final products supplied to the SEZ unit therefore qualified for Notification No. 67/95-CE, and the duty demand, interest and penalties were not sustainable. en-us Mon, 18 Dec 2017 00:00:00 +0530 Sat, 17 Feb 2018 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352946 Supplies of intermediate goods to an SEZ unit were treated as exports under Section 2(m) of the SEZ Act, with Section 51 giving the Act overriding effect over inconsistent provisions. On that basis, such clearances were not exempted goods and were not chargeable to nil duty under an exemption notification under Section 5A(1) of the Central Excise Act, so Rule 6(1), Rule 6(2) and Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply. The intermediate goods used to manufacture final products supplied to the SEZ unit therefore qualified for Notification No. 67/95-CE, and the duty demand, interest and penalties were not sustainable. Case-Laws Central Excise Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352946