Amends Cenvat Credit Rules, 2004 – Replaces Rule 5 – Refund of Cenvat Credit in case of Export

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..... G.S.R.(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 (First Amendment) Rules, 2006. (2) They shall come into force from the .....

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..... such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification : Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Ce .....

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..... ated the 10 th September, 2004, and published in the Gazette of India Extraordinary vide number G.S.R.600 (E), the 10 th September, 2004 and last amended vide notification No.28/2005-Central Excise (N.T.), dated the 7 th June, 2005 and published in the Gazette of India Extraordinary vide number G.S.R.371 (E), dated the 7 th June, 2005. - Notification Tax Management India - taxmanagemen .....

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