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Amends Cenvat Credit Rules 2004

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..... nance 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 (Sixth Amendment) Rules, 2007. (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 3, (i) in sub-rule (1), (a .....

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..... sub-clause shall be inserted, namely:- "(via) the Secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007); and"; (c) after sub-clause (vii), for the portion beginning with the words "shall be utilized only towards payment of duty of excise" and ending with the words "after being partially processed or on a .....

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..... der section 91 read with section 95 of the said Finance (No.2) Act, 2004 (23 of 2004), or the Secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007), or the additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) respectively, on any final products manufactured by the manufactu .....

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..... ss on taxable services." F.No.B1/6/2007-TRU (R. Sriram) Deputy Secretary to the Government of India Note :- The principal rules were published in the Gazette of India, Extraordinary vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004, vide GSR 600 (E), dated the 10th September 2004, and were last amended vide notification No.26/2007-Central Exc .....

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