Supplies to SEZs from Domestic Tariff Area units are deemed exports; Rule 6 of CENVAT Credit Rules not applicable.

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....Reversal of CENVAT credit - the definition of the term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export, supplies made to SEZ are held to be “export” provisions of Rule 6 of CCR does not arise at all.....