https://www.taxtmi.com/caselaws?id=389168 The Tribunal allowed the appeal by M/s Malmo Steels Pvt Ltd, setting aside the recovery related to the clearance of goods to developers of special economic zones under the exemption provided by section 26 of the Special Economic Zones Act, 2005. The Tribunal held that clearances to developers are akin to exports and fall within the exclusions of rule 6 of CENVAT Credit Rules, 2004. This decision aligns with previous rulings and categorizes such clearances as exempt from liability under the rules, ultimately ruling in favor of the appellant. en-us Thu, 16 May 2019 00:00:00 +0530 Tue, 03 Dec 2019 10:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389168 The Tribunal allowed the appeal by M/s Malmo Steels Pvt Ltd, setting aside the recovery related to the clearance of goods to developers of special economic zones under the exemption provided by section 26 of the Special Economic Zones Act, 2005. The Tribunal held that clearances to developers are akin to exports and fall within the exclusions of rule 6 of CENVAT Credit Rules, 2004. This decision aligns with previous rulings and categorizes such clearances as exempt from liability under the rules, ultimately ruling in favor of the appellant. Case-Laws Central Excise Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389168