Credit of CVD taken on imported inputs
5
Total credit
6
Credit utilised for payment of duty on excisable goods
7
Credit utilized when inputs ... Credit utilised for payment of amount in terms of Rule 6 of CENVAT
9
Credit utilised for other payment
10
Closing balance
8. Details
render the manufacturer eligible for the exemption. 6. Conditions for allowing CENVAT credit.
(1) The CENVAT credit in respect of inputs may be taken immediately ... clause (b); (ii) CENVAT credit annually attributed to eligible credit, ineligible credit, eligible common credit and ineligible common credit for the whole of financial year
manufacturer. (2) The applicant manufacturer shall number the information filed under sub-rule (1) in each financial year. (3) The applicant manufacturer may either ... rule 12CCC of the Central Excise Rules, 2002 or rule 12AAA of the CENVAT Credit Rules, 2004. (6) The applicant manufacturer
contained in said sub-rule (1) and sub-rule (4) of rule 3 of CENVAT Credit Rules, 2004, the assessee shall ... have availed CENVAT credit in terms of the CENVAT Credit Rules, 2004, without reversal of the credit thereon; or (b) goods manufactured
Excise Rules, 2002, the CENVAT credit taken on the inputs used in the manufacture or production of said goods [and the CENVAT credit taken ... reversed.] (6) The amount paid under sub-rule (5) and sub-rule (5A) shall be eligible as CENVAT credit
under sub-rule (1), and every order made under sub-rule (2), of Rule 8 of the Central Excise Rules ... Government for publication in the Official Gazette.] (6) 57[* * *]] 58.
[5-B. Non-reversal of CENVAT credit. Where an assessee has paid duty of excise
The Central Goods and Services Tax Act, 2017
UNION OF INDIA
India
The Central Goods
The Central Goods and Services Tax Rules, 2017
UNION OF INDIA
India
The Central
manufactured by the manufacturer. (4) The CENVAT credit under sub-rule (1) shall be taken by the manufacturer on the basis of an invoice ... such credit. (6) [Where the CENVAT credit has been taken and utilised wrongly, the same] [Substituted for the words "Where the CENVAT credit has been
cost involved in processing. (6) Where any credit under Central Value Added Tax (CENVAT) under the Central Excise ... other benefits of the nature of CENVAT Credit are received or receivable on any item of material and/or consumable stores or spares, the cost
