Rule 6

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Raj Lahoty

Raj Lahoty (Querist)
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26 April 2012 what does rule 6/930 of cenvat credit means

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)
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26 April 2012 Please elaborate about your query.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

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22 July 2025 Rule 6 of the Cenvat Credit Rules, 2004, deals with the reversal of Cenvat credit in cases where inputs or input services are used partly for taxable goods/services and partly for exempted goods/services or non-business purposes.

What is Rule 6 about?
When a manufacturer or service provider uses inputs/input services for both taxable and exempted supplies, he cannot claim credit on the full input/input service tax paid.

He has to reverse (pay back) proportionate credit related to exempted or non-business use.

Rule 6/930?
The mention of Rule 6/930 is probably a shorthand or a typo. Possibly it refers to:

Rule 6 of Cenvat Credit Rules, 2004 (which is the main rule on credit reversal).

Section 93 of the Finance Act, which sometimes relates to amendments or provisions in indirect tax.

If you saw this in a specific document or form, it might be a reference code or rule combined with a notification or circular number.

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