https://www.taxtmi.com/notifications?id=14995 The amendment excludes specified construction items (cement, angles, channels, CTD, TMT and similar items for factory structures) from the "factory of the manufacturer" classification; substitutes rule 3(5B) to require repayment of CENVAT credit when inputs or capital goods are fully written off, with a right to reclaim credit if those items are subsequently used for taxable manufacture or services; and revises rule 6(3)(i) to require manufacturers to pay five per cent of exempted goods' value and service providers to pay six per cent of exempted services' value. en-us Tue, 07 Jul 2009 00:00:00 +0530 Sat, 11 Jul 2009 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=14995 The amendment excludes specified construction items (cement, angles, channels, CTD, TMT and similar items for factory structures) from the "factory of the manufacturer" classification; substitutes rule 3(5B) to require repayment of CENVAT credit when inputs or capital goods are fully written off, with a right to reclaim credit if those items are subsequently used for taxable manufacture or services; and revises rule 6(3)(i) to require manufacturers to pay five per cent of exempted goods' value and service providers to pay six per cent of exempted services' value. Notifications Central Excise Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/notifications?id=14995