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?

 

[Arti Gupta]

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

[YAGAY and SUN]

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

AI Summary

Cenvat credit reversal not required for clearance of inputs to SEZ, confirming input removals are exempt from reversal.
Removal of inputs as such to a Special Economic Zone does not require reversal of the Cenvat credit claimed on those inputs, with Rule 6(i) of the Central Excise Credit Rules, 2004 cited as the governing provision exempting such removals from the reversal obligation.