Refund of Cenvat Credit, Central Excise

[Soumya Sinha]

Can Cenvat credit be available on input used to supply to SEZ developer in Year 2008

Posts / Replies

[Mangesh Lokre]

Rule 30 of SEZ rules 2006 allows the SEZ unit and SEZ developer to procure the goods domestically.

The domestic supplier have to supply the goods against ARE-1 being these supplies are treated as PHYSICAL Export.

You can avail the CENVAT credit on inputs used to supply to SEZ developer.

[Mangesh Lokre]

It is litigous issue if you are going to avail the Cenvat Credit prior to 31-12-2008.

Please go through the following case law

2010 -TMI - 78965 - CESTAT, NEW DELHI Other Citation: 2010 (256) E.L.T. 85 (Tri. - Del.)