https://www.taxtmi.com/caselaws?id=197648 Supplies made to SEZ developers are treated as deemed exports under Rule 6(6)(i) of the Cenvat Credit Rules, 2004, so they fall outside the reversal or 10% payment requirement under Rule 6(3)(b). The discussion notes that the amendment effective from 31.12.2008 was treated in earlier decisions as clarificatory and retrospective, and that the Revenue's reliance on the Board circular did not change that position. On that basis, the demand calculated at 10% of the value of such clearances was held unsustainable, with consequential relief following in favour of the assessee. en-us Tue, 06 Mar 2012 00:00:00 +0530 Thu, 11 Jan 2018 15:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197648 Supplies made to SEZ developers are treated as deemed exports under Rule 6(6)(i) of the Cenvat Credit Rules, 2004, so they fall outside the reversal or 10% payment requirement under Rule 6(3)(b). The discussion notes that the amendment effective from 31.12.2008 was treated in earlier decisions as clarificatory and retrospective, and that the Revenue's reliance on the Board circular did not change that position. On that basis, the demand calculated at 10% of the value of such clearances was held unsustainable, with consequential relief following in favour of the assessee. Case-Laws Central Excise Tue, 06 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197648