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TMI BlogDocuments and AccountsX X X X Extracts X X X X X X X X Extracts X X X X ..... r capital goods as such; 11 [(ii) an importer; (iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002;] (iv) a first stage dealer or a second stage dealer, as the case may be, in terms of the provisions of Central Excise Rules, 2002; or (b) a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from any other premises f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of customs in respect of goods imported through a Foreign Post Office; 15 [or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the customs airport,] or 9 [(e) a challan evidencing payment of service tax, by the service recipient as the person liable to pay service tax; or] 18 [ (ea) a challan evidencing payment of service tax by the manufacturer or the provider of output service being importer of goods as the person liable for paying service tax for the services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit; 1 (3) Omitted (4) The CENVAT credit in respect of input or capital goods purchased from a first stage dealer or second stage dealer shall be allowed only if such first stage dealer or second stage dealer, as the case may be, has maintained records indicating the fact that the input or capital goods was supplied from the stock on which duty was paid by the producer of such input or capital goods and only an amount of such duty on pro rata basis has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin 7 [ten days] after the close of the quarter to which the return relates. (8) A first stage dealer or a second stage dealer 12 [or a registered importer], as the case may be, shall submit within fifteen days from the close of each quarter of a year to the Superintendent of Central Excise, a return in the form specified, by notification, by the Board. 6 [Provided that the first stage dealer or second stage dealer 13 [or registered importer], as the case may be, shall submit the said return electronically] (9) The provider of output service availing CENVAT credit, shall submit a half yearly return in form specified, by notification, by the Board to the Superintendent of Central Excise, by the end of the month f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 35/2007 dated 14/9/2007 6. Inserted, vide Notification No. 21/2010-Central Excise (N.T.), dated 18.05.2010. 7. Substituted vide notification no. 3/2011 CE(NT) dated 1.3.2011 w.e.f. 1.3.2011, before it was read as, twenty days 8. Inserted vide notification no. 13/2011 CE(NT) dated 31.3.2011 w.e.f. 1.4.2011 9. Substituted vide notification no. 18/2012 CE(NT) dated 17-3-2012 , w.e.f. 1-4-2012, before it was read as, (e) a challan evidencing payment of service tax by the person liable to pay service tax under sub-clauses (iii), (iv), (v) and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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