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TMI BlogAmendments in the CENVAT Credit Rules, 2004X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT Credit Rules, 2004 (herein after referred to as the said rules), in rule 2, after clause (n), the following clause shall be inserted, namely:- '(na) "manufacturer" or "producer" in relation to articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tariff Act, includes a person who is liable to pay duty of excise leviable on such goods under sub-rule (1) of rule 12AA of the Central Excise Rules, 2002;'. 3. In rule 3 of the said rules,- (A) in sub-rule (1),- (I) after clause (vii), the following clause shall be inserted, namely:- "(viia) the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, as substituted by clause 72 of the Finance Bill, 2005, the clause which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :" (C) in sub-rule (7), for clause (b), the following clause shall be substituted, namely:- "(b) CENVAT credit in respect of - (i) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (ii) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001); (iii) the education cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); (iv) the additional duty leviable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under items (i), (ii) and (iii) above; (v) the additional duty of excise leviable under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any output service: Provided that the credit of the education cess on excisable goods and education cess on taxable services can be utilised, either for payment of the education cess on excisable goods or for the payment of the education cess on taxable services. Explanation.- For the removal of doubts, it is hereby declared that the credit of the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) paid on or after the 1st day of April, 2000, may be utilised towards payment of duty of excise leviable under the First Schedule or the Second Schedule to the Excise Tariff Act;". 4. In rule 4 of the said rules,- (A) in sub-rule (1), the following pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orce of law, shall be utilised for payment of service tax on any output service.". 6. In rule 6 of the said rules, in sub-rule(1), the following proviso shall be inserted, namely:- "Provided that the CENVAT credit on inputs shall not be denied to job worker referred to in rule 12AA of the Central Excise Rules, 2002, on the ground that the said inputs are used in the manufacture of goods cleared without payment of duty under the provisions of that rule.". [F.No. 334/1 /2005-TRU] (V.Sivasubramanian) Deputy Secretary to the Government of India Note : The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004, and published in the Gazette of India Extraordinary vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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