Availment of cenvat credit for non-dutable and dutable goods

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manju (Querist)
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12 April 2013 Dear Sir,

We are Manufacturer of Excise Dutable and Non-Dutable products, please let me know the rules and cenvat availment procedure and calculation method of Eligable CENVAT and Non-Eligable CENVAT for availling and utilisation of credit.

Regards,
HN Manjunatha

Anwar Khan

Anwar Khan (Expert)
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13 April 2013 you can avail cenvat credit only your final product are dutiable. in your case as per cenvat credit rule (6) you are required to maintain separate Account for Input which are used to manufacturing dutiable Goods and non dutiable goods . if not possible than you can pay 5% excise duty on non dutiable goods and avail cenvat credit