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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 14/2015-Central Excise (N.T.)
New Delhi, the 19th May, 2015
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. (1) These rules may be called the CENVAT Credit (Third Amendment) Rules,
2015.
(2) They shall come into force with effect from 1st of June,
2015.
2. In the CENVAT Credit Rules, 2004, in rule 6, in sub-rule (3), –
(a) in clause (i), after the words “goods and”, the words
“seven per cent. of value of the” shall be inserted.
(b) in the second proviso, for the word “six”, the word “seven” shall be
substituted.
[F. No. 334/5/2015-TRU]
(Akshay Joshi)
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
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 last amended vide
notification
No. 12/2015 - Central Excise (N.T.) dated 30th April, 2015 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), by number
G.S.R. 346(E), dated the 30th April, 2015.
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