https://www.taxtmi.com/caselaws?id=272388 Rule 6(6) of the Cenvat Credit Rules, 2004 was treated as clarificatory when substituted from 31-12-2008, so its benefit applied retrospectively to supplies made to an SEZ Developer during January 2008 to December 2008. Supplies to an SEZ Developer were therefore covered by the rule even before the substitution date, and the earlier view of the lower authorities was held inconsistent with the settled legal position. The demand, interest, and penalty were consequently set aside. en-us Fri, 13 Nov 2015 00:00:00 +0530 Wed, 02 May 2018 06:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272388 Rule 6(6) of the Cenvat Credit Rules, 2004 was treated as clarificatory when substituted from 31-12-2008, so its benefit applied retrospectively to supplies made to an SEZ Developer during January 2008 to December 2008. Supplies to an SEZ Developer were therefore covered by the rule even before the substitution date, and the earlier view of the lower authorities was held inconsistent with the settled legal position. The demand, interest, and penalty were consequently set aside. Case-Laws Central Excise Fri, 13 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272388