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    <title>Reversal of Cenvat Credit</title>
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    <description>Dispute whether cenvat credit on goods supplied to a SEZ developer by a merchant exporter must be reversed when the supplies are cleared as exports under the Central Excise Rules. The supplies are treated as physical exports under the SEZ framework and, therefore, eligible for retention of input credit under the cenvat credit rules that permit credit where goods are cleared for export under the Central Excise export procedure; administrative demands for reversal conflict with that export treatment.</description>
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      <description>Dispute whether cenvat credit on goods supplied to a SEZ developer by a merchant exporter must be reversed when the supplies are cleared as exports under the Central Excise Rules. The supplies are treated as physical exports under the SEZ framework and, therefore, eligible for retention of input credit under the cenvat credit rules that permit credit where goods are cleared for export under the Central Excise export procedure; administrative demands for reversal conflict with that export treatment.</description>
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      <law>Central Excise</law>
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