Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - ...

Central Excise

August 22, 2013

Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - There is no percentage fixed in the Cenvat Credit Rules to decide that if dutiable goods are much below that percentage, the manufacturer will be treated as exclusive manufacturer of exempted goods. In absence of any such limit mentioned in the rule Commissioner cannot deny the benefit of Rule 6(3)(1)/ Rule 6[3][b] - AT

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Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - ...

Central Excise

August 22, 2013

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