https://www.taxtmi.com/article/detailed?id=515 Rule 6 requires denial of credit for inputs used in manufacture of exempted goods unless separate records are maintained; failing that, a proportionate reversal per sub rule (3A) or payment under sub rule (3) based on the value of exempted clearances is mandated. For job workers using common inputs while also manufacturing for themselves, Rule 6 obligations attach, producing contentious disputes over fuel inputs, valuation for reversal, applicability where final duty is paid by the principal, and the practical burdens of the 3A calculation. en-us Mon, 05 Oct 2009 13:31:35 +0530 Mon, 05 Oct 2009 16:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=515 Rule 6 requires denial of credit for inputs used in manufacture of exempted goods unless separate records are maintained; failing that, a proportionate reversal per sub rule (3A) or payment under sub rule (3) based on the value of exempted clearances is mandated. For job workers using common inputs while also manufacturing for themselves, Rule 6 obligations attach, producing contentious disputes over fuel inputs, valuation for reversal, applicability where final duty is paid by the principal, and the practical burdens of the 3A calculation. Articles Central Excise Mon, 05 Oct 2009 13:31:35 +0530 https://www.taxtmi.com/article/detailed?id=515