GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 18 /2013-Central Excise (N.T.)
New Delhi, the 31th December, 2013
10, Pausha, Saka, 1935
G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central
Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of
1994), the Central Government hereby makes the following rules further to amend
the CENVAT Credit Rules, 2004, namely:-
- (1) These rules may be called the CENVAT Credit (Third Amendment) Rules,
2013.
(2) They shall come into force with effect from the 1st day of March, 2014.
- In the CENVAT Credit Rules, 2004,-
(a) in rule 2, in clause (ij),-
(i) the words “a dealer, who purchases the goods directly from” shall be
omitted;
(ii) in sub-clause (i), for the words, “the manufacturer under the cover of an
invoice” the words “a dealer, who purchases the goods directly from the
manufacturer under the cover of an invoice” shall be substituted;
(iii) for sub-clause (ii), the following sub-clause shall be substituted,
namely:-
“ (ii) an importer who sells goods imported by him under the cover of an invoice
on which CENVAT credit may be taken and such invoice shall include an invoice
issued from his depot or the premises of his consignment agent”;
(b) in rule 9, in sub-rule (1), in clause (a), sub-clauses (ii) and (iii) shall
be omitted.
F. No. 267/83/2008-CX.8
(Pankaj Jain)
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), dated the 10th September,
2004, vide
Notification No. 23/2004 – Central Excise (N.T.), dated the 10th
September, 2004, vide number G.S.R. 600(E), dated the 10th September, 2004 and
were last amended vide
Notification No. 12/2013-Central Excise (N.T.) dated the
27th September, 2013 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 663 (E), dated the 27th
September, 2013.