Greetings everyone.

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 following write-up, I have tried to present the practical aspects of this rule in an easy to understand manner, such that even if a person is reading the rules for the first time, he may grasp its logic quickly.

The link to the write-up is here-

Rule 6 of the Cenvat Credit Rules (Amended)

I am sure that the above write-up would prove useful. Do drop a comment if you liked my work.

Any kind of suggestions, queries and discussions are most welcome.