https://www.taxtmi.com/caselaws?id=365419 The amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 was treated as clarificatory and therefore retrospective, because the SEZ Act, 2005 deems supplies from the Domestic Tariff Area to an SEZ Unit or Developer as exports and prevails over inconsistent law. The omission of the word "developer" in the pre-amendment rule was regarded as a defect cured by substitution to remove doubt, so the benefit of the rule was held available to clearances made to an SEZ developer for authorised operations. en-us Wed, 20 Jun 2018 00:00:00 +0530 Fri, 17 Aug 2018 09:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365419 The amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 was treated as clarificatory and therefore retrospective, because the SEZ Act, 2005 deems supplies from the Domestic Tariff Area to an SEZ Unit or Developer as exports and prevails over inconsistent law. The omission of the word "developer" in the pre-amendment rule was regarded as a defect cured by substitution to remove doubt, so the benefit of the rule was held available to clearances made to an SEZ developer for authorised operations. Case-Laws Central Excise Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365419