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2016 (3) TMI 1399 - AT - Central ExciseCENVAT Credit - exempt goods or not - Clearance of excisable final Products to the SEZ developer without Payment of Central Excise duty - retrospective application of Rule 6 of CCR - HELD THAT:- The issue arising out of the present dispute regarding retrospective application of Rule 6 ibid, amended on 31.12.2008 has already been settled by the decisions relied on by the ld. Advocate in the case of THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX AND THE COMMISSIONER OF CENTRAL EXCISE VERSUS M/S FOSROC CHEMICALS (INDIA) PVT LTD AND OTHERS [2014 (9) TMI 633 - KARNATAKA HIGH COURT], wherein the Hon’ble Karnataka High Court has held that the amendment took place in Rule 6 (6) (i) in 2008 has to be construed as retrospective in nature and the said statutory provision will be extended to the goods cleared to a developer of a special economic zone for their authorised operations. Appeal allowed - decided in favor of appellant.
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