Clearance of Input as Such to SEZ, Central Excise

[Harish Lath]

One of my client is willing to clearance of input as such to SEZ. Whether he is required to reverse the Cenvat Credit of duty taken on such inputs or not?

 

Posts / Replies

[Deepak Birla]

Not Required as per Rule 6(i) of CCR, 2004.

[Pradeep Khatri]

There is no such requirement to reverse the CENVAT credit on supplies made to SEZ of the inputs (i.e. removed as such).