GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 08/2014 – Central Excise (N.T.)
New Delhi, the 28th February, 2014
9, Phalguna, Saka, 1935
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 Central Excise Rules, 2002, namely:—
- (1)These rules may be called the Central Excise (Amendment) Rules, 2014.
(2) They shall come into force from the 1st day of April, 2014.
- In the Central Excise Rules, 2002, in rule 9, in sub-rule (1), after the
words “uses excisable goods”, the words “or an importer who issues an invoice on
which CENVAT Credit can be taken” shall be inserted.
F. No. 267/07/2014-CX.8
(Pankaj Jain)
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette
of India vide
notification number 04/2002-CE(NT), dated the 1st March, 2002
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 143(E), dated the 1st March 2002 and were
last amended vide
notification number 17/2013-CE (NT) dated the 31st December,
2013, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (i), vide number G.S.R 807 (E), dated the 31st December, 2013, which
was rescinded before coming into force vide
notification no. 06/2014-CE (NT),
dated the 26th February, 2014.