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Whether Rule 6 of CENVAT credit rules applies where CENVAT not availed?, Central Excise

Issue Id: - 113766
Dated: 23-5-2018
By:- Yatin Bhopi

Whether Rule 6 of CENVAT credit rules applies where CENVAT not availed?


  • Contents

Dear experts,

We are manufacturer. we have sold old scrap equipment in 2016-17 which was purchase prior to 1994 (prior to CENVAT scheme). We have not paid excise duty since no CENVAT credit availed on said capital goods.

Our EA2000 audit is going on and auditor has argued that these clearance is nothing but exempted goods and Rule 6 of CCR 2004 will applicable and we have to pay 7% since we may have used various services to clear these goods (like security service, maintenance service, telephone service, online auction service, etc).

Please let me know legality in this case

Posts / Replies

Showing Replies 1 to 6 of 6 Records

Page: 1


1 Dated: 24-5-2018
By:- YAGAY and SUN

In our view, Rule 6 of the CCR is not applicable on such transactions as payment of excise duty on transaction value of the such goods would be sufficient.


2 Dated: 24-5-2018
By:- Yatin Bhopi

Sir

We have not paid excise duty since no CENVAT credit had been availed. all goods were procured prior to CENVAT scheme


3 Dated: 24-5-2018
By:- YAGAY and SUN

Then in our view Rule 6 of CCR is not applicable.


4 Dated: 25-5-2018
By:- Yatin Bhopi

Thanks Sir


5 Dated: 7-7-2018
By:- DR.MARIAPPAN GOVINDARAJAN

Definitely will not be applicable.


6 Dated: 9-7-2018
By:- Yatin Bhopi

Thanks a lot sir, now query has been closed by EA2000 auditors


Page: 1

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