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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

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

Case Laws     Central Excise

December 6, 2019

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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