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Central Excise - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

The amendment to Rule 6 (6) (i) of the CCR, 2004 by the amending ...


Amendment to Rule 6 (6) (i) of Cenvat Credit Rules, 2004, retroactive from 2004, affects SEZ supplies.

November 17, 2011

Case Laws     Central Excise     AT

The amendment to Rule 6 (6) (i) of the CCR, 2004 by the amending Notification No.50/2008-CE (NT) dated 31/12/2008 shall be applicable w.e.f 10/09/2004 when the CCR, 2004 came into existence and, therefore, exception provided under Rule 6 (6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers/promoters. - AT

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