Obligation of the manufacturer of dutiable and exempted goods and provider of taxable and exempted services (Rule 6 of the CCR):

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..... vailed on the inputs or input services, which are used in the manufacture of both dutiable and exempted goods or rendering of both dutiable and exempted services, separate accounts of receipt, consumption and inventory of such inputs or input services are to be maintained. In such cases, Cenvat credit is to be taken only on that quantity of the inputs and input services used in the manufacture of .....

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..... (i) SEZ Unit; (ii) 100% EOU; (iii) EHTP, STPI unit; (iv) United Nations or an International Organization for their official use or supplied to projects listed under Notification No.108/95-C.E; (v) for export under bond under Rule 19 of the CER; (vi) gold or silver arising in the course of manufacture of copper or zinc by smelting; or (vii) all goods which are exempt from the basic dut .....

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