Reversal of Cenvat Credit - Rule 6 is not enacted to extract ...
Rule 6 Cenvat Credit: Ensures Compliance by Restricting Credit on Inputs for Exempt Goods or Services. No Unjust Claims.
August 1, 2015
Case Laws Central Excise AT
Reversal of Cenvat Credit - Rule 6 is not enacted to extract illegal amount from the assessee. The main objective of the Rule 6 is to ensure that the assessee should not avail the Cenvat Credit in respect of input or input services which are used in or in relation to the manufacture of the exempted goods or for exempted services. - AT
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