Cenvat Credit - Scope of Rule 6 - Sub-rule (3), applies only to ...

Rule 6(3) Cenvat Credit Applies Only to Manufacturers Using Common Inputs for Dutiable and Exempted Goods.

December 6, 2019

Case Laws Central Excise HC

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.

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Cenvat Credit - Scope of Rule 6 - Sub-rule (3), applies only to ...

Rule 6(3) Cenvat Credit Applies Only to Manufacturers Using Common Inputs for Dutiable and Exempted Goods.

December 6, 2019

Case Laws Central Excise HC

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