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Restriction on availment / utilization of Credit (Rule 3(7)) of the CCR): - Central Excise Practice Manual (OLD) - Central ExciseExtract 7. Restriction on availment / utilization of Credit (Rule 3(7)) of the CCR): The restrictions relating to availment of Cenvat credit are as shown below: (a) Credit of duty paid on inputs or capital goods produced by SEZ, FTZ, 100% EOU, EHTP, and STPI units and used in DTA is restricted as per the formula given in Rule 3 (7) of the CCR. (b) AED (T TA), NCCD component of these duties, Education cess, Secondary and Higher Education Cess and AED (Tea Tea waste) shall be utilized only for payment of the respective duties. (c) Utilization of Credit of AED (GSI) towards payment of BED will be applicable, only if the AED (GSI) was paid on or after 1-4-2000. (d) For the purpose of payment of Central Excise duty or Service Tax for the month or quarter, the credit utilization should be limited to the extent of balance of credit available as on the last day of the month or the quarter, as the case may be. (e) The provisions of any Rules or Notifications providing for grant of partial or full exemption on condition of non-availability of Cenvat credit shall prevail over the provisions of the Cenvat Credit Rules, 2004.
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