https://www.taxtmi.com/forum/issue?id=5519 Whether the applicability of Rule 6 of the Cenvat Credit Rules, 2004 is affected when capital goods are cleared under the SHIS scheme using duty credit scrips: CBEC Notification permits use of SHIS scrips to discharge excise at clearance by the licensee, so goods may be cleared without direct excise payment while duty is debited via scrips; the issue is whether Rule 6's requirements and Cenvat consequences are thereby engaged or displaced. A cited judgment on a different scheme (SFIS) was offered as comparative guidance. en-us Wed, 03 Apr 2013 17:36:56 +0530 Thu, 23 Jan 2025 15:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5519 Whether the applicability of Rule 6 of the Cenvat Credit Rules, 2004 is affected when capital goods are cleared under the SHIS scheme using duty credit scrips: CBEC Notification permits use of SHIS scrips to discharge excise at clearance by the licensee, so goods may be cleared without direct excise payment while duty is debited via scrips; the issue is whether Rule 6's requirements and Cenvat consequences are thereby engaged or displaced. A cited judgment on a different scheme (SFIS) was offered as comparative guidance. Discussion-Forum Central Excise Wed, 03 Apr 2013 17:36:56 +0530 https://www.taxtmi.com/forum/issue?id=5519