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TMI Blog2018 (8) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... rt 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 incidental thereto. Section 53 of the Act declares that a special economic zone shall, on and from the appointed day, be deemed to be a territor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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., dated 22-7- 2003 regarding the supply of goods to SEZ units & SEZ developers have become redundant. Consequently the supplies from DTA to a SEZ unit, or to SEZ d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A to contractors of SEZ units/developers without payment of duty is treated as 'export' in view of Section 2(m) of Special Economic Zone Act 2005 and all the benefits which is given to export under any other law should be given to the SEZ Developer also. Similarly the Chennai Bench of the Tribunal in the case of S.P. Fabricators Pvt. Ltd. Vs. Commissioner of Customs, Chennai-II reported in 2015-TIOL-474 has held relying upon the Sujana Metal Products case cited supra that the goods supplied to SEZ Developers are to be treated as 'exports' under Section 2(m) of SEZ Act and that the amendment introduced in Rule 6(6) on 31.12.2008 is retrospective in nature." 4. Having heard the learned counsel for the appellant-Revenue, we are satisfied tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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