Summary of Rule 6 of the Cenvat Credit Rules, 2004 (Amended)
CA Prakhar Jain
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The CENVAT CREDIT RULES, 2004 have been recently amended vide Notification No. 13/2016 – CE (N.T.) dated 01/03/2016.
Rule 6 of the cenvat rules, which provided for the procedures to be followed in case assessee is engaged in manufacturing taxable as well as exempt goods/ providing taxable as well as exempt services, has also been changed significantly.
In the write-up, I have tried to present the practical aspects of this rule in an easy to understand manner, such that even if any person is reading the rules for the first time, he may grasp its logic quickly. #pdf
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