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    <title>Cenvat Credit Rule: No reversal needed for SEZ units/developers, but unclear on supplies to their contractors.</title>
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    <description>Cenvat Credit - the rule provides for non-reversal of credit in respect of clearances effected to unit in SEZ or to a developer of SEZ. The Rule does not refer to supplies made to contractors of a developer or contractor of a unit in SEZ. - AT</description>
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