Seeks to amend the CENVAT Credit Rules, 2004 in relation to articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)

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..... CE (DEPARTMENT OF REVENUE) Notification No. 36/2016 - Central Excise (N.T.) New Delhi, the 26th July, 2016 G.S.R. 735 (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, 2 .....

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..... 7114 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 ; (B) in rule 4 , in sub-rule (2), in clause (a), in the Explanation, for item (i), the following item shall be substituted, namely:- (i) an assessee engaged in the manufacture of article .....

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