https://www.taxtmi.com/caselaws?id=363805 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat Credit for goods cleared at nil rate of duty to SEZ developers during the relevant period. The decision set aside the Order-in-Original and granted the appellant consequential relief. The judgment emphasizes the significance of interpreting statutory provisions, understanding retrospective application of legal amendments, and considering judicial precedents in resolving tax-related disputes under the Central Excise Tariff Act, 1985. en-us Tue, 08 May 2018 00:00:00 +0530 Thu, 19 Jul 2018 06:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363805 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat Credit for goods cleared at nil rate of duty to SEZ developers during the relevant period. The decision set aside the Order-in-Original and granted the appellant consequential relief. The judgment emphasizes the significance of interpreting statutory provisions, understanding retrospective application of legal amendments, and considering judicial precedents in resolving tax-related disputes under the Central Excise Tariff Act, 1985. Case-Laws Central Excise Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363805