https://www.taxtmi.com/forum/issue?id=108736 If inputs bought for an SEZ order are removed to the SEZ after cancellation, a manufacturer who availed CENVAT credit may utilize that credit to meet the obligation when inputs are removed as such or partially processed and may issue an excise invoice passing the credit. Alternatively, supplies to SEZ are treated as exports and may be cleared under bond or as duty paid on ARE 1 with rebate claim, or cleared without passing credit when removed as such, subject to necessary documentation and SEZ procurement conditions. en-us Fri, 12 Jun 2015 17:05:20 +0530 Thu, 23 Jan 2025 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108736 If inputs bought for an SEZ order are removed to the SEZ after cancellation, a manufacturer who availed CENVAT credit may utilize that credit to meet the obligation when inputs are removed as such or partially processed and may issue an excise invoice passing the credit. Alternatively, supplies to SEZ are treated as exports and may be cleared under bond or as duty paid on ARE 1 with rebate claim, or cleared without passing credit when removed as such, subject to necessary documentation and SEZ procurement conditions. Discussion-Forum Central Excise Fri, 12 Jun 2015 17:05:20 +0530 https://www.taxtmi.com/forum/issue?id=108736