TMI BlogAvailment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with...Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be applicable. Sub-rule (3) of Rule 6 becomes applicable only when the manufacturer does not comply the provisions of sub-rule (2) and the provisions of sub-rule (3) would not be applicable in the cases where the sub-rule (2) is inapplicable. - stay granted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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