https://www.taxtmi.com/caselaws?id=776063 Supplies from the Domestic Tariff Area to SEZ developers were treated as exports under the SEZ Act, 2005, and the SEZ was deemed outside the customs territory of India for authorised operations. The substitution of Rule 6(6)(i) of the Cenvat Credit Rules, 2004 by Notification No. 50/2008-CE(NT) was held to be clarificatory, so the benefit extended to clearances made before 31.12.2008. Accordingly, credit reversal under Rule 6, together with the related demand of interest and penalty, was unsustainable for clearances to SEZ developers for the prior period. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776063 Supplies from the Domestic Tariff Area to SEZ developers were treated as exports under the SEZ Act, 2005, and the SEZ was deemed outside the customs territory of India for authorised operations. The substitution of Rule 6(6)(i) of the Cenvat Credit Rules, 2004 by Notification No. 50/2008-CE(NT) was held to be clarificatory, so the benefit extended to clearances made before 31.12.2008. Accordingly, credit reversal under Rule 6, together with the related demand of interest and penalty, was unsustainable for clearances to SEZ developers for the prior period. Case-Laws Central Excise Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776063