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. 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. Summary of rule 6 of the cenvat credit rules, 2004 amended. All about cenvat credit rules, 2004 part 1 taxguru. 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. F any goods which have no relationship whatsoever with the manufacture of a final product. Cenvat credit rules, 2004 ccr 2004 have been notified vide notification no. Rule 2k of the cenvat credit rules, 2004 defines the term input. The cenvat credit rules, 2004 have been recently amended vide notification no. Excise rules, 2002 or from the depot of the said manufacturer. Download cenvat credit rules, 2004 file in pdf format. 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.