Section 131 - Amendment of section 35F - Finance Act, 2007

Amendment of section 35F. 131. In section 35F of the Central Excise Act, after the second proviso, the following Explanation shall be inserted, namely: - Explanation. - For the purposes of this section "duty demanded" shall include, - (i) amount determined under section 11D; (ii) amount of erroneous CENVAT credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made thereunder.'.