Clearance of Input as Such to SEZ

[Ramesh Agarwal]

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?

 

AI Summary

No Need to Reverse CENVAT Credit for Inputs Supplied to SEZs, Confirms Rule 6(i) of CENVAT Credit Rules, 2004. A client is considering clearing inputs to a Special Economic Zone (SEZ) and inquires whether they need to reverse the CENVAT credit on these inputs. Two respondents, Deepak Birla and Pradeep Khatri, confirm that according to Rule 6(i) of the CENVAT Credit Rules, 2004, there is no requirement to reverse the CENVAT credit for inputs supplied to an SEZ.