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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. 35/ 2008-Central Excise (N.T.)
New Delhi the 24
th
September, 2008
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 (Amendment )Rules, 2008.
(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 (1), after clause (xi), the following proviso shall be inserted,
namely :-
" Provided that the CENVAT credit shall be allowed to be taken of the amount equal to central excise duty paid on the capital
goods at the time of debonding of the unit in terms of the para 8 of notification No. 22/2003-Central Excise, published in the
Gazette of India, part II, Section 3,sub-section(i),vide number G.S.R. 265(E), dated, the 31
st
March,2003."
[F.No. 267/48/2008-CX.8]
(Rahul Nangare)
Under Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Part II, Section 3, sub-section (i), Extraordinary, 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 was last amended by notification No. 39/2007-Central Excise(N.T) dated the 13
th
November 2007, vide
number ,G.S.R. 709(E), dated the 13
th
November, 2007.
notifications no 35 2008 ce n t | iKargos