https://www.taxtmi.com/caselaws?id=285179 The Tribunal upheld the impugned order, dismissing the Revenue's appeal and ruling in favor of the respondent. The decision was based on interpreting Rule 6 provisions in conjunction with the SEZ Act and relevant judicial precedents. The Tribunal concluded that the amendment in Rule 6(6)(i) of the Cenvat Credit Rules, 2004 should be applied retrospectively to goods supplied to SEZ developers, benefiting the respondent. Consequently, the goods cleared to SEZ developers were considered as exported goods under the SEZ Act, exempting the respondent from certain provisions of Rule 6. en-us Fri, 02 Nov 2018 00:00:00 +0530 Wed, 01 Jan 2020 14:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285179 The Tribunal upheld the impugned order, dismissing the Revenue's appeal and ruling in favor of the respondent. The decision was based on interpreting Rule 6 provisions in conjunction with the SEZ Act and relevant judicial precedents. The Tribunal concluded that the amendment in Rule 6(6)(i) of the Cenvat Credit Rules, 2004 should be applied retrospectively to goods supplied to SEZ developers, benefiting the respondent. Consequently, the goods cleared to SEZ developers were considered as exported goods under the SEZ Act, exempting the respondent from certain provisions of Rule 6. Case-Laws Central Excise Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285179