[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 27/2016 – Central Excise (N.T.)
New Delhi, the 14
th
May, 2016
G.S. R. (E).- In exercise of the powers conferred by section 37 of the Central
Excise Act, 1944 (1 of 1944), section 94 of the Finance Act, 1994 (32 of 1994) read with
section 162 of the Finance Act, 2016 (28 of 2016), 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, 2016.
(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, in sub-rule (4), in ninth proviso, for the
words, figures and brackets “sub-clause (1) of clause 159 of the Finance Bill, 2016”,
the words, figures and brackets “sub-section (1) of section 162 of the Finance Act,
2016” shall be substituted.
[F.No.334/8/2016 -TRU]
(Anurag Sehgal)
Under Secretary
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide notification No. 23/2004 – Central Excise (N.T.), dated the
10
th
September, 2004, vide number G.S.R. 600 (E), dated the 10
th
September, 2004 and last
amended vide notification No. 24/2016 - Central Excise (N.T.), dated the 13
th
April, 2016,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide,
number G.S.R. 422 (E), dated the 13
th
April, 2016.