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    <title>Reversal of cenvat credit under Rule 6 of CCR 2004.</title>
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    <description>Where goods are exported and proceeds are received in domestic currency, determine whether the transaction is export of goods or services; for exports of goods follow the prescribed export procedure under the relevant notification, and if those procedures are complied with and the export is not covered by an exemption under any notification, the supplies will not qualify as exempted goods and the exporter may retain the Cenvat credit rather than reverse it.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=107697</link>
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