https://www.taxtmi.com/forum/issue?id=1138 The apportionment formula in Rule 6 for Cenvat credit is complex when applied to taxpayers performing both manufacturing and service activities simultaneously, because it must allocate input credit between those mixed activities; however, the formula becomes materially simpler and easier to apply where the taxpayer undertakes only a single activity, either manufacturing or service. en-us Sat, 02 May 2009 13:36:50 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1138 The apportionment formula in Rule 6 for Cenvat credit is complex when applied to taxpayers performing both manufacturing and service activities simultaneously, because it must allocate input credit between those mixed activities; however, the formula becomes materially simpler and easier to apply where the taxpayer undertakes only a single activity, either manufacturing or service. Discussion-Forum Central Excise Sat, 02 May 2009 13:36:50 +0530 https://www.taxtmi.com/forum/issue?id=1138