TMI Blog2014 (10) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... on in 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 it was held that amendment has to be construed as retrospective in nature and the benefit of Rule 6(6)(i) as amended in 2008 has to be extended to the goods cleared to a developer of a Special E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters decided on 30th July, 2014 [2015 (318) E.L.T. 240 (Kar.)], in the case of Commissioner of Central Excise and Service Tax v. Fosroc Chemicals (India) Pvt. Ltd., wherein it was held that amendment has to be construed as retrospective in nature and the benefit of Rule 6(6)(i) as amended in 2008 has to be extended to the goods cleared to a developer of a Special Economic Zone for their authoris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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