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<h1>Businesses Must Maintain Separate Accounts for Inputs to Claim Cenvat Credit or Follow Rule 6 (3A) of CCR.</h1> Manufacturers and service providers dealing with both dutiable and exempted goods or services must maintain separate accounts for inputs and input services to claim Cenvat credit. If separate accounts are not maintained, they must either pay a percentage of the value of exempted goods or services (10% for manufacturers, 8% for service providers) or pay an amount equivalent to the attributable Cenvat credit, following Rule 6 (3A) of the CCR. Exemptions to these rules apply when goods are cleared to specific entities such as SEZ Units, 100% EOU, or for export under bond, among others.
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