Rule 6 of CCR, 2004 - procedure to be followed for availing procedure prescribed under rule 6(3A)

[sunil mehta]

Explanation I to Rule 6(3)(ii) OF CCR, 2004, says that '......If the mfg of goodsd or the provider of output service, avails any of the option under this rule ,. he shall excercise such option for all .............................,and such option shall not be withdrawn during the remaining part of the financial year. ' Rule 6(3A) (a) mentions about giving 'intimation ' in writing to the Suptd. of C.Excise. Query:-1)Whether service provider availng option under Rule 6(3A)(a) of CCR, 2004, has to mandatorily give intimation every year to suptd.? 2)What happens if he has given in 1st. year but forgot to give intimation in 2nd. year?

AI Summary

Rule 6(3A) CCR, 2004: Annual Intimation Crucial for Service Providers; Delays May Impact Cenvat Credit Eligibility A discussion on Rule 6 of the Cenvat Credit Rules (CCR), 2004, focuses on procedural requirements under Rule 6(3A) for service providers. The initial query asks whether annual intimation to the Superintendent of Central Excise is mandatory and the consequences of missing it in subsequent years. Responses suggest paying a percentage of the value of exempted goods or services as a rule, with potential penalties for technical flaws. Clarification is sought on whether failing to notify affects cenvat credit eligibility. A suggestion is made to submit a delayed intimation with a request for condonation, noting it in the ST-3 return.