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Amendment in CENVAT Credit Rules, 2004
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 01/2016 - Central Excise (N.T)
New Delhi, the 1st February, 2016
G.S.R.(E).- In exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:-
1. Short title and commencement.- (1) These rules may be called the CENVAT Credit (First Amendment) Rules, 2016.
(2) They shall come into force with effect from the 1st day of March, 2015.
2. In the CENVAT Credit Rules, 2004, in rule 3, in sub-rule (1), in clause (vii), the proviso shall be omitted;
[F. No. 6/14/2014-CX.I (Pt.)]
(Santosh Kumar Mishra)
Under Secretary to the Government of India
Note - The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 600(E) dated the 10th September, 2004 {Notification No. 23/2004 Central Excise (N.T) dated the 10th September, 2004} and was last amended vide number G.S.R. 1028(E), dated the 31st December, 2015 {Notification No. 27/2015 -Central Excise (N.T.), dated the 31st December, 2015}.
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