Preamble - CENTRAL EXCISE (AMENDMENT) RULES, 2014

CENTRAL EXCISE (AMENDMENT) RULES, 2014

PREAMBLE

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

Rule 1 - RULE 1

(1) These rules may be called the Central Excise (Amendment) Rules, 2014.

(2) They shall come into force from the 1st day of April, 2014.

Rule 2 - RULE 2

In the Central Excise Rules, 2002, in rule 9, in sub-rule (1), after the words "uses excisable goods", the words "or an importer who issues an invoice on which CENVAT Credit can be taken" shall be inserted.