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2nd May, 2005
Notification No.20/2005-Central Excise (N.T.)
G.S.R. (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, 2004, namely:-
1. (1) These rules may be called the CENVAT Credit (Fifth Amendment) Rules, 2005.
(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 6, in sub-rule (3), in clause (a), for sub-clause (viii), the following shall be
substituted, namely:-
"(viii) Liquefied Petroleum Gases (LPG) falling under tariff items 2711 12 00, 2711 13 00 and 2711 19 00 of the said First
Schedule;".
(V.Sivasubramanian)
Deputy Secretary to the Government of India
F.No. 354/57/2004-TRU
Note: The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10
th
September, 2004,
and published in the Gazette of India Extraordinary vide number G.S.R.600 (E), the 10
th
September, 2004 and last amended
vide notification No. 18/2005-Central Excise (N.T.), dated the 12
th
April, 2005 and published vide number G.S.R. 231 (E),
dated the 12
th
April, 2005.
notifications no 20 2005 ce n t | iKargos