https://www.taxtmi.com/caselaws?id=752136 Clearances of excisable goods to a Special Economic Zone developer for authorised operations were treated as export-like supplies, so Rule 6 reversal or payment under the Cenvat Credit Rules, 2004 was not required. The text states that the SEZ framework, read with Notification No. 50/2008-C.E. (N.T.) and the overriding effect of the Special Economic Zones Act, 2005, supports treating the amended exclusion in Rule 6(6)(i) as clarificatory and retrospective. On that basis, SEZ clearances made under ARE-1 against proper invoices without duty payment were covered by the exclusion and not subject to the Rule 6 demand. en-us Wed, 01 May 2024 00:00:00 +0530 Sat, 04 May 2024 07:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752136 Clearances of excisable goods to a Special Economic Zone developer for authorised operations were treated as export-like supplies, so Rule 6 reversal or payment under the Cenvat Credit Rules, 2004 was not required. The text states that the SEZ framework, read with Notification No. 50/2008-C.E. (N.T.) and the overriding effect of the Special Economic Zones Act, 2005, supports treating the amended exclusion in Rule 6(6)(i) as clarificatory and retrospective. On that basis, SEZ clearances made under ARE-1 against proper invoices without duty payment were covered by the exclusion and not subject to the Rule 6 demand. Case-Laws Central Excise Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752136