2018 (6) TMI 1351

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.... Ex. & S.T., Bangalore -vs- Fosroc Chemicals (India) Pvt. Ltd., (2015 (318) E.L.T. 240 (Kar.) in which the cognate bench of this Court has held that the Amendment of Rule 6(6)(i) of Cenvat Credit Rules, 2004, amended in the year 2008, has to be given retrospective effect as it was clarificatory in nature and has to be extended to the goods cleared to a "developer" of a Special Economic Zone for their authorized operation. 2. The relevant portion of the said judgment is quoted below: "13. The parliament has enacted the Special Economic Zones Act, 2005 (SEZ Act for short) to provide for the establishment, development and management of the Special Economic Zones for the promotion of exports and for matters connected therewith or in....

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....t was brought by way of "substitution". The effect of the said "substitution" is that the Cenvat Rules 2004 are to be read and construed as if the altered words had been written into the Rules of 2004 with pen and ink and the words "to a developer of the SEZ for their authorized operation" was there from the inception. This is the understanding of the Government as is also clear from the circular issued by the C.B.E & C. bearing No.29/2006-Cus., dated 27-12-2006 wherein clause 4 reads as under:- "4. In the light of the aforesaid provisions, with effect from 14-3-2006, Chapter XA of the Customs Act, 1962, the SEZ Rules, 2003, the SEZ (Customs Procedure) Regulations, 2003, and the exemption Notification No.58/2003-C.E.,   d....