<h1>Manufacturers must follow Rule 6: pay 10% for common inputs/services without records; 16 specified services fully admissible</h1> Manufacturers claiming cenvat credit on input services used both for exempted and excisable goods must comply with Rule 6 of the Cenvat Credit Rules, 2004: where common inputs or services are used and separate records are not maintained, 10% of the value attributable to exempted goods must be paid back. Sixteen specified services remain fully admissible even if used commonly. A tribunal denied a stay against recovery action where the revenue alleged erroneous cenvat credit claim, underscoring the need for careful recordkeeping and correct apportionment when availing credit.