Preamble - CENVAT CREDIT (FOURTH AMENDMENT) RULES, 2014

CENVAT CREDIT (FOURTH AMENDMENT) RULES, 2014

PREAMBLE

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 : -

Rule 1 - RULE 1

(1) These rules may be called the CENVAT Credit (Fourth Amendment) Rules, 2014.

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

Rule 2 - RULE 2

In the CENVAT Credit Rules, 2004, in rule9, in sub-rule (8), -

(a) after the words "second stage dealer" , the words "or a registered importer" shall be inserted;

(b) in the proviso, after the words "second stage dealer" , the words "or registered importer" shall be inserted.