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Cenvat Credit

Home Acts & Rules Cenvat Credit Rule Cenvat Credit Rules, 2004 This

Cenvat Credit Rules, 2004

Rule 1 : Short title, extent and commencement
Rule 2 : Definitions
Rule 3 : Cenvat Credit
Rule 4 : Conditions for allowing CENVAT credit
Rule 5 : Refund of CENVAT credit
Rule 5A : Refund of CENVAT credit to units in specified areas
Rule 5B : Refund of CENVAT credit to service providers providing services taxed on reverse charge basis.-
Rule 6 : Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services
Rule 7 : Manner of distribution of credit by input service distributor
Rule 7A : Distribution of credit on inputs by the office or any other premises of output service provider
Rule 7B : Distribution of credit on inputs by warehouse of manufacturer
Rule 8 : Storage of input outside the factory of the manufacturer
Rule 9 : Documents and Accounts
Rule 9A : Information relating to principal inputs
Rule 10 : Transfer of CENVAT credit
Rule 10A : Transfer of CENVAT credit of additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act
Rule 11 : Transitional Provisions
Rule 12 : Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim
Rule 12A : Procedure and facilities for large taxpayer.- Notwithstanding anything contained in these rules, the following procedure shall apply to a large taxpayer,
Rule 12AAA : Power to impose restrictions in certain types of cases
Rule 13 : Power of Central Government to notify goods for deemed CENVAT credit
Rule 14 : Recovery of CENVAT credit wrongly taken or erroneously refunded
Rule 15 : Confiscation and penalty
Rule 15A : General penalty
Rule 16 : Supplementary provision
 
 
 

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