Topic

Rule 6(3) CCR

2 articlesLatest May 2026
Rule 6(3) CCR, 2004 | Value of DEPB-Exported Cotton Yarn Excluded from Exempted Goods for Cenvat Credit Reversal : CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Rule 6(3) CCR, 2004 | Value of DEPB-Exported Cotton Yarn Excluded from Exempted Goods for Cenvat Credit Reversal : CESTAT Chennai

CESTAT Chennai rules that goods exported under the DEPB scheme must not be counted as exempted goods when calculating Cenvat credit reversal under Rule 6(3) of the CCR, 2004. This clarifies that export incentives like DEPB do not trigger credit reversal obligations, benefiting manufacturers who blend dutiable and exempted production with export-oriented schemes.

CENVAT Credit Rules | Non-Availment of Input Credit on Non-Excisable Goods Exempts Rule 6(3) Payment : CESTAT
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

CENVAT Credit Rules | Non-Availment of Input Credit on Non-Excisable Goods Exempts Rule 6(3) Payment : CESTAT

CESTAT ruled that manufacturers who do not avail CENVAT credit on inputs used for non-excisable goods are not liable to pay 5-6% of their value under Rule 6(3) of the CENVAT Credit Rules. The decision clarifies that non-excisable goods do not qualify as 'exempted goods' unless explicitly defined, offering relief to manufacturers dealing with by-products.

Continue exploring