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CENVAT Credit Rules, 2004††

††

G.S.R.†600 (E), the 10th September, 2004††- 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) and in supersession of the CENVAT Credit Rules, 2002 and the Service Tax Credit Rules, 2002, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-†

RULE 1††††Short title, extent, and commencement

RULE 2††††Definitions

RULE 3††† CENVAT credit†††

RULE 4††††† Conditions for allowing CENVAT credit

RULE 5††††† Refund of CENVAT credit

RULE 6††† †Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services

RULE 7††††††† Manner of distribution of credit by input service distributor

RULE 8††††† Storage of input outside the factory of the manufacturer

RULE 9††††Documents and accounts

RULE 10††Transfer of CENVAT credit

RULE 11††Transitional provision

RULE 12††††Special dispensation in respect of inputs manufactured

RULE 13††† Power of Central Government to notify goods for deemed CENVAT credit

RULE 14††††Recovery of CENVAT credit wrongly taken or erroneously refunded

RULE 15†††Confiscation and penalty

RULE 16††Supplementary provision

†††(As notified vide Notification No. 23/2004-Central Excise (N.T.) dated the 10th September, 2004 and as amended vide Notification No. 24/2004-C.E. (N.T.), dated 17-9-2004 ;†38/2004-C.E. (N.T.), dated 25-11-2004 ;†.3/2005-C.E. (N.T.), dated 28-1-2005;†13/2005-C.E. (N.T.), dated 1-3-2005;†16/2005-C.E. (N.T.), dated 3-3-2005;†18/2005-C.E. (N.T.), dated 12-4-2005;†20/2005-C.E. (N.T.) dated 2-5-2005;†22/2005-C.E. (N.T.) dated 13-5-2005;† 27/2005-C.E. (N.T.) dated 16-5-2005;†28/2005-C.E. (N.T.) dated 7-6-2005;† 4/2006-C.E. (N.T.), dated 14-3-2006;†.8/2006-C.E.(N.T.)dated 19-4-2006;9/2006-C.E.(N.T.) dated 20-4-2006;10/2006-C.E.(N.T.)dated 25-4-2006)


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