Central excise applicability

In that case, the concept of "one to one relationship" applies and proper document with respect to use/utilisation of input are maintain to know the extent to which CCR not to avail or amount to be paid..

Other alternative is not maintain any document and pay amount equal to 5% of value of exempted good (if they assume as duitable)..

For the same, you can refer Rule 6 of CCR, 2004...