[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. 18 /2013-Central Excise (N.T.)
New Delhi, the 31th December, 2013
10, Pausha, Saka, 1935
1. (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.
2. 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