https://www.taxtmi.com/caselaws?id=440672 A substitution of clause (i) in rule 6(6) of the Cenvat Credit Rules, 2004 by Notification No. 50/2008-CE (NT) was treated as clarificatory and retrospective, because the SEZ framework regards supplies to Special Economic Zone developers as exports and the SEZ Act has overriding effect. On that basis, the requirement to pay an amount equal to 10% of the value of goods under rule 6(3)(b) for such supplies was held unsustainable. The demand for the prior period was therefore rejected, and the order dropping it was sustained. en-us Fri, 21 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 08:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440672 A substitution of clause (i) in rule 6(6) of the Cenvat Credit Rules, 2004 by Notification No. 50/2008-CE (NT) was treated as clarificatory and retrospective, because the SEZ framework regards supplies to Special Economic Zone developers as exports and the SEZ Act has overriding effect. On that basis, the requirement to pay an amount equal to 10% of the value of goods under rule 6(3)(b) for such supplies was held unsustainable. The demand for the prior period was therefore rejected, and the order dropping it was sustained. Case-Laws Central Excise Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440672