TMI BlogCenvat Credit - Scope of Rule 6 - Sub-rule (3), applies only to those cases, where the manufacturer in...Cenvat Credit - Scope of Rule 6 - Sub-rule (3), applies only to those cases, where the manufacturer in question uses common inputs for manufacture of dutiable as well as exempted goods; it does not apply to a manufacturer of exempted goods, who uses exclusive inputs for such manufacture. This is implicit in Rule 6, read in the light of all its sub-rules together. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|