Rule 7B - Distribution of credit on inputs by warehouse of manufacturer - Cenvat Credit Rules, 2004

1 [7B. Distribution of credit on inputs by warehouse of manufacturer. - (1) A manufacturer having one or more factories, shall be allowed to take credit on inputs received under the cover of an invoice issued by a warehouse of the said manufacturer, who receives inputs under cover of 2 [documents specified under rule 9,] towards the purchase of such inputs. (2) The provisions of these rules or any other rules made under the Excise Act as applicable to a first stage dealer or a second stage dealer, shall, mutatis mutandis, apply to such warehouse of the manufacturer.] ------------------ Notes:- 1. Inserted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016 2. Substituted vide Not. 23/2016 - Dated 1-4-2016, before it was read as invoices, issued in terms of the provisions of the Central Excise Rules, 2002 ,