Amendment in Cenvat Rule 6(6)(i) to clarify that term SEZ 'unit' shall include SEZ 'developers' is r

Cenvat credit : In rule 6(6)(i) of Cenvat Credit Rules, reference to SEZ 'unit' was there but word 'Developer' was conspicuously missing, which was introduced vide Notification dated 31-12-2008 to clarify doubt; hence, said amendment was clarificatory and retrospective