https://www.taxtmi.com/circulars?id=7915 Irregular availment of Cenvat credit on activities that do not amount to manufacture is not permissible under Rule 3 read with Rule 6 of the CENVAT Credit Rules, 2004; such processing does not attract duty and thereby does not justify input credit. Departments must advise assessees to stop paying duty and claiming credit where there is no manufacture, while assessees who have already paid duty and face a judicial finding of non-manufacture may seek regularisation under Section 5B of the Central Excise Act, 1944. en-us Thu, 14 Jan 2010 00:00:00 +0530 Thu, 14 Jan 2010 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7915 Irregular availment of Cenvat credit on activities that do not amount to manufacture is not permissible under Rule 3 read with Rule 6 of the CENVAT Credit Rules, 2004; such processing does not attract duty and thereby does not justify input credit. Departments must advise assessees to stop paying duty and claiming credit where there is no manufacture, while assessees who have already paid duty and face a judicial finding of non-manufacture may seek regularisation under Section 5B of the Central Excise Act, 1944. Circulars Central Excise Thu, 14 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7915