https://www.taxtmi.com/caselaws?id=295055 The appeal was allowed in favor of the appellant regarding the retrospective application of Rule 6 of the Cenvat Credit Rules 2004, as amended on 31.12.2008. The Member (Judicial) held that the amendment should be construed as retrospective based on previous decisions and the judgment of the Hon'ble Karnataka High Court. The issue had been settled in various judicial forums, leading to the conclusion that the appellant was entitled to the benefit provided in the amended rule for supplying goods to SEZ developers during the disputed period from April 2007 to December 2008. en-us Tue, 22 Mar 2016 00:00:00 +0530 Tue, 18 May 2021 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295055 The appeal was allowed in favor of the appellant regarding the retrospective application of Rule 6 of the Cenvat Credit Rules 2004, as amended on 31.12.2008. The Member (Judicial) held that the amendment should be construed as retrospective based on previous decisions and the judgment of the Hon'ble Karnataka High Court. The issue had been settled in various judicial forums, leading to the conclusion that the appellant was entitled to the benefit provided in the amended rule for supplying goods to SEZ developers during the disputed period from April 2007 to December 2008. Case-Laws Central Excise Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295055