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[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. 02 /2016- Central Excise (N.T.)
New Delhi, the 3
rd
February, 2016
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 (Second 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 (here-in-after referred to as the said rules), in rule 2, in clause (l), after sub-clause
(C), the following Explanation shall be inserted, namely:-
​ Explanation.- For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on
commission basis.​.
3. In the said rules, in rule 3, in sub-rule (4), after the sixth proviso, the following proviso shall be inserted, namely: ​
"Provided also that the CENVAT credit of any duty specified in sub-rule (1) shall not be utilised for payment of the Swachh
Bharat Cess leviable under sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015):".
[F. No. 332/18/2015-TRU ]
(K. Kalimuthu)
Under Secretary to the Government of India
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. 01/2016 - Central Excise (N.T.), dated the 1
st
February, 2016,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 132(E), dated the 1
st
February, 2016.
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