Amendment of rule 6 of CENVAT Credit Rules, 2004.
- (7) In the CENVAT Credit Rules, 2004, made by the Central Government ... rule (6A) of rule 6 as inserted by clause (ix) of rule 5 of the CENVAT Credit (Amendment) Rules, 2011, published
Section 6 in CENVAT Credit Rules, 2004
6. Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services ... dated 1.3.2016 (w.e.f. 10.9.2004).] (4) [ No CENVAT credit shall be allowed on capital goods used exclusively in the manufacture of exempted goods
CENVAT Credit Rules, 2017
6. Conditions for allowing CENVAT credit.
(1) The CENVAT credit in respect of inputs may be taken immediately on receipt ... shall not take CENVAT credit after one year of the date of issue of any of the documents specified in sub- rule
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
Cenvat credit taken; (iii) amount payable under rule 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules
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
CENVAT credit taken; (iii) amount payable under Rule 6 of the CENVAT Credit Rules, 2001 or the CENVAT Credit Rules
CENVAT credit taken; (iii) amount payable under Rule 6 of the CENVAT Credit Rules, 2001 or the CENVAT Credit Rules
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
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
