TaxTMI 
TaxTMI 
Whether Rule 6 of CENVAT credit rules applies where CENVAT not availed?
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....hether Rule 6 of CENVAT credit rules applies where CENVAT not availed?<br> Query (Issue) Started By: - Yatin Bhopi Dated:- 23-5-2018 Last Reply Date:- 9-7-2018 Central Excise<br>Got 6 Replies<br>Central Excise<br>Dear experts, We are manufacturer. we have sold old scrap equipment in 2016-17 which was purchase prior to 1994 (prior to CENVAT scheme). We have not paid excise duty since no CENVAT cre....
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....dit availed on said capital goods. Our EA2000 audit is going on and auditor has argued that these clearance is nothing but exempted goods and Rule 6 of CCR 2004 will applicable and we have to pay 7% since we may have used various services to clear these goods (like security service, maintenance service, telephone service, online auction service, etc). Please let me know legality in this case Re....
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....ply By YAGAY and SUN: The Reply: In our view, Rule 6 of the CCR is not applicable on such transactions as payment of excise duty on transaction value of the such goods would be sufficient. Reply By Yatin Bhopi: The Reply: Sir We have not paid excise duty since no CENVAT credit had been availed. all goods were procured prior to CENVAT scheme Reply By YAGAY and SUN: The Reply: Then in our view....
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.... Rule 6 of CCR is not applicable. Reply By Yatin Bhopi: The Reply: Thanks Sir Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Definitely will not be applicable. Reply By Yatin Bhopi: The Reply: Thanks a lot sir, now query has been closed by EA2000 auditors<br> Discussion Forum - Knowledge Sharing ....