https://www.taxtmi.com/caselaws?id=362524 Amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 by Notification No. 50/2008-C.E. (N.T.) was treated as clarificatory because the SEZ Act, 2005 regards supplies to a Unit or Developer for authorised operations as exports, and the earlier omission of "developer" created an inconsistency with that regime. On that basis, the substitution was read as removing doubt rather than changing the law, so the amended rule operated retrospectively and the benefit extended to supplies made to an SEZ developer. en-us Wed, 20 Jun 2018 00:00:00 +0530 Wed, 27 Jun 2018 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362524 Amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 by Notification No. 50/2008-C.E. (N.T.) was treated as clarificatory because the SEZ Act, 2005 regards supplies to a Unit or Developer for authorised operations as exports, and the earlier omission of "developer" created an inconsistency with that regime. On that basis, the substitution was read as removing doubt rather than changing the law, so the amended rule operated retrospectively and the benefit extended to supplies made to an SEZ developer. Case-Laws Central Excise Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362524