https://www.taxtmi.com/caselaws?id=420533 The Tribunal held that the amendment introduced by Notification No.50/2008-CE (NT) should apply retrospectively, allowing the appellants to avail the benefit of Notification No.42/2001-CE (NT) for clearing excisable goods to SEZ units. Relying on precedents and the High Court's decision, the Tribunal ruled in favor of the respondent/assessee, setting aside the demand and granting consequential relief. The appeal was allowed, emphasizing the retrospective application of the amendment and the liability under Rule 6 (6) of the CENVAT Credit Rules. en-us Mon, 04 Apr 2022 00:00:00 +0530 Mon, 04 Apr 2022 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420533 The Tribunal held that the amendment introduced by Notification No.50/2008-CE (NT) should apply retrospectively, allowing the appellants to avail the benefit of Notification No.42/2001-CE (NT) for clearing excisable goods to SEZ units. Relying on precedents and the High Court's decision, the Tribunal ruled in favor of the respondent/assessee, setting aside the demand and granting consequential relief. The appeal was allowed, emphasizing the retrospective application of the amendment and the liability under Rule 6 (6) of the CENVAT Credit Rules. Case-Laws Central Excise Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420533