https://www.taxtmi.com/caselaws?id=379479 The Tribunal upheld that supplies to SEZ developers were not exempted goods, and Rule 6(3) was inapplicable, citing relevant case laws supporting their decision. The appellant's argument regarding the retroactive applicability of the amendment to Rule 6(6)(i) of CENVAT Credit Rules was accepted, with the Tribunal emphasizing the absence of evidence of suppression by the department. The Tribunal found no grounds to interfere with the impugned order and dismissed the appeal, relying on its previous ruling and relevant case laws. en-us Wed, 20 Mar 2019 00:00:00 +0530 Fri, 03 May 2019 09:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379479 The Tribunal upheld that supplies to SEZ developers were not exempted goods, and Rule 6(3) was inapplicable, citing relevant case laws supporting their decision. The appellant's argument regarding the retroactive applicability of the amendment to Rule 6(6)(i) of CENVAT Credit Rules was accepted, with the Tribunal emphasizing the absence of evidence of suppression by the department. The Tribunal found no grounds to interfere with the impugned order and dismissed the appeal, relying on its previous ruling and relevant case laws. Case-Laws Central Excise Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379479