Amendments in the CENVAT Credit Rules, 2004

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..... ection 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 (Seventh Amendment) Rules, 2005. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2004, (hereinafter referre .....

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..... Central Excise or the Assistant Commissioner of Central Excise, as the case may be," shall be substituted. 4. In rule 6 of the said rules, - (A) in sub-rule (2), the words "except inputs intended to be used as fuel," shall be omitted. (B) in sub-rule (3), after Explanation II., the following Explanation shall be inserted, namely:- " Explanation III.- For the removal of doubts, it is here .....

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