Supplies to SEZs are considered "exports," exempting them from Cenvat Credit recovery u/r 6 of CCR, 2002/2004.

The supplies made to SEZ are held to be "export", the application of provisions of Cenvat Credit Rules for recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CCR, 2002 / CCR, 2004 does not arise - AT .....

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