https://www.taxtmi.com/caselaws?id=282903 Supplies made to a SEZ developer were treated as exports under the SEZ Act, 2005, which was applied as having overriding effect over the Cenvat Credit Rules, 2004. On that basis, Rule 6 did not apply to such clearances, and a demand for 10% of the value of the supplies under Rule 6(3) with consequential recovery could not be sustained. The issue was decided in favour of the assessee because the goods were cleared to the SEZ developer without payment of duty under the ARE-1 procedure. en-us Wed, 06 Jun 2018 00:00:00 +0530 Fri, 30 Aug 2019 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282903 Supplies made to a SEZ developer were treated as exports under the SEZ Act, 2005, which was applied as having overriding effect over the Cenvat Credit Rules, 2004. On that basis, Rule 6 did not apply to such clearances, and a demand for 10% of the value of the supplies under Rule 6(3) with consequential recovery could not be sustained. The issue was decided in favour of the assessee because the goods were cleared to the SEZ developer without payment of duty under the ARE-1 procedure. Case-Laws Central Excise Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282903