Cenvat Credit - removal of inputs from DTA to SEZ without reversing credit - For the purpose of...

Cenvat Credit - removal of inputs from DTA to SEZ without reversing credit - For the purpose of accounting the goods on which Cenvat credit is taken, CCR has to be considered as a complete code in itself and since the said rules do not envisage export of inputs after taking credit, Rule 3(5) has to be necessarily complied with. - AT .....

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