Rule 6(2) exempts businesses from keeping separate records for waste or by-products in Cenvat credit.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat credit - separate account and inventory of the inputs - requirement of Rule 6(2) - this requirement cannot fulfilled in respect of inevitable waste or by product - AT....