Amends the CENVAT Credit Rules, 2004 - 25/2010 - Central Excise - Non Tariff

Amends the CENVAT Credit Rules, 2004 [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) New Delhi , the 22nd June, 2010 . Notification No. 25/2010 - Central Excise (N.T.) G.S.R. 542(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 (Second Amendment) Rules, 2010 . (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2004 , in rule 2, in clause (a) , after sub-clause (B), the following sub-clause shall be inserted, namely:- "(C) dumpers or tippers, falling under Chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) , registered in the name of provider of output service for providing taxable services as specified in sub-clauses (zzza) and (zzzy) of clause (105) of section 65 of the said Finance Act ;" . [ F.No. 354/ 33/ 2009 - TRU/Pt.I] (K.S.V.V. Prasad) 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) dated the 10th September, 2004 vide Notification No. 23/2004-Central Excise (N.T.) dated the 10th September 2004 , published vide G.S.R. 600(E), dated the 10th September, 2004 and last amended by Notification No. 21/2010-Central Excise (N.T.) dated 18th May 2010 , published vide G.S.R. 416(E), dated the 18th May 2010.