https://www.taxtmi.com/forum/issue?id=113766 Where capital goods bought before the CENVAT scheme are cleared and no CENVAT credit was availed, Rule 6 of the CENVAT Credit Rules is not applicable; liability should be assessed on the transaction value of the goods rather than by applying Rule 6's presumptive service allocation, and auditors should not invoke Rule 6 retrospectively in such circumstances. en-us Wed, 23 May 2018 12:04:13 +0530 Thu, 23 Jan 2025 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113766 Where capital goods bought before the CENVAT scheme are cleared and no CENVAT credit was availed, Rule 6 of the CENVAT Credit Rules is not applicable; liability should be assessed on the transaction value of the goods rather than by applying Rule 6's presumptive service allocation, and auditors should not invoke Rule 6 retrospectively in such circumstances. Discussion-Forum Central Excise Wed, 23 May 2018 12:04:13 +0530 https://www.taxtmi.com/forum/issue?id=113766