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Cenvat Credit Rule: No reversal needed for SEZ units/developers, but unclear on supplies to their contractors.

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Full Text of the Document

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....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....

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