https://www.taxtmi.com/caselaws?id=372156 Clearances of goods to SEZ Developers for authorised operations were treated as covered by the SEZ exemption framework from inception because Notification No. 50/2008-C.E. (N.T.) was held to be clarificatory and retrospective. On that basis, such supplies could not be subjected to demand under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal relied on binding jurisdictional High Court precedent and the related administrative understanding to conclude that the demand was unsustainable and to grant relief to the assessee. en-us Tue, 11 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 06:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372156 Clearances of goods to SEZ Developers for authorised operations were treated as covered by the SEZ exemption framework from inception because Notification No. 50/2008-C.E. (N.T.) was held to be clarificatory and retrospective. On that basis, such supplies could not be subjected to demand under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal relied on binding jurisdictional High Court precedent and the related administrative understanding to conclude that the demand was unsustainable and to grant relief to the assessee. Case-Laws Central Excise Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372156