https://www.taxtmi.com/article/detailed?id=711 Budget 2010 amendments grant qualifying small scale manufacturers quarterly duty payment and earlier quarterly return filing, and permit full Cenvat credit on capital goods in the same financial year, subject to an eligibility test based on the aggregate value of clearances in the preceding financial year. Eligibility and computation follow the SSI exemption method: aggregate clearances for home consumption are counted while specified duty free and other listed clearances are excluded; those meeting the computation and exclusions qualify for the amended procedural and credit benefits. en-us Tue, 09 Mar 2010 16:59:42 +0530 Wed, 10 Mar 2010 08:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=711 Budget 2010 amendments grant qualifying small scale manufacturers quarterly duty payment and earlier quarterly return filing, and permit full Cenvat credit on capital goods in the same financial year, subject to an eligibility test based on the aggregate value of clearances in the preceding financial year. Eligibility and computation follow the SSI exemption method: aggregate clearances for home consumption are counted while specified duty free and other listed clearances are excluded; those meeting the computation and exclusions qualify for the amended procedural and credit benefits. Articles Central Excise Tue, 09 Mar 2010 16:59:42 +0530 https://www.taxtmi.com/article/detailed?id=711