Notification no. required

[Srivatsan Krishnamachari]

Dear Experts,

I need notification no. for the amendments made in the Cenvat credit rules 6 in the year 2010 finance act retrospectively.

The issue is related to 'maintenance of separate books when sales made to the dutiable goods and exempted goods.

Please provide rule position as on 2010 and after amendment.

Thanking you all for your support.

Regards

Srinivas

AI Summary

Cenvat credit adjustment: retrospective sub-rule allows payment of credit attributable to exempted goods, with interest from due date.
A retrospective amendment inserted a sub-rule permitting manufacturers who produced both dutiable and exempt final products during the specified past period to pay an amount equivalent to the CENVAT credit attributable to inputs or input services used for exempted goods, either before or after clearance; the manufacturer must pay interest from the due date (the fifth day of the month following clearance) until payment.