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New Rate of Excise U/R 6, in place of 10%

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Manufacturing of exempted goods there is three options for reversing the duty, which are as below: 1. Seprate input account for exempted and excisable items 2. Reversed amount should be calculate by a defined formula 3. and debiting the 10% of exempted goods value after issuing of Notn No. 58/2008 Excise duty is reduced from 14% to 10% than what will be new rate for the above third (3) point.
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it will not change .above method is defined for taking cenvat credit

if we debit 10% u/r 6 than there is no difference in excisable and exempted goods and what will be the benifit of exemption?


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