The term input is defined to mean under two different clauses, one being list of goods eligible as inputs and other being the goods which does not qualify as inputs. Rule 6 of the cenvat rules, which provided for the procedures to be followed in case assessee is engaged in manufacturing taxable as well as exempt goods providing taxable as well as exempt services, has also been changed significantly. Cenvat credit rules, 2004 superseded the earlier set off schemes to. Cenvat credit means a scheme where the manufacturers or the output service providers are allowed a setoff of the taxes paid on the inputs or the input services that are used while manufacturing the final products or providing the output service. Cenvat credit rules, 2004 ccr 2004 have been notified vide notification no. Cenvat credit rules, 2002 and service tax credit rules, 2002 were unified and new cenvat credit rules, 2004 was introduced. Provided that nothing contained in these rules relating to availment and utilization of credit of service tax shall apply to the state of jammu and kashmir. All about cenvat credit rules, 2004 part 1 taxguru. Definition of input in cenvat credit rules, 2004 cakart. Understanding service tax concepts june 20 free ebook download as word doc. Excise rules, 2002 or from the depot of the said manufacturer. F any goods which have no relationship whatsoever with the manufacture of a final product. The new cenvat credit rules, 2004 contains 16 rules wherein both manufacturers and service providers are allowed to take input credit on goods and services apart from capital goods.