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Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Cenvat Credit - removal of inputs from DTA to SEZ without ...


Compliance with Rule 3(5) essential for moving inputs from DTA to SEZ without reversing Cenvat credit.

July 23, 2013

Case Laws     Central Excise     AT

Cenvat Credit - removal of inputs from DTA to SEZ without reversing credit - For the purpose of accounting the goods on which Cenvat credit is taken, CCR has to be considered as a complete code in itself and since the said rules do not envisage export of inputs after taking credit, Rule 3(5) has to be necessarily complied with. - AT

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