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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. 18 /2013-Central Excise (N.T.)
New Delhi, the 31
th
December, 2013
10, Pausha, Saka, 1935
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 (Third Amendment) Rules, 2013.
(2) They shall come into force with effect from the 1
st
day of March, 2014.
2. In the CENVAT Credit Rules, 2004,-
(a) in rule 2, in clause (ij),-
(i) the words "a dealer, who purchases the goods directly from" shall be omitted;
(ii) in sub-clause (i), for the words, "the manufacturer under the cover of an invoice" the words "a dealer, who purchases the
goods directly from the manufacturer under the cover of an invoice" shall be substituted;
(iii) for sub-clause (ii), the following sub-clause shall be substituted, namely:-
" (ii) an importer who sells goods imported by him under the cover of an invoice on which CENVAT credit may be taken and
such invoice shall include an invoice issued from his depot or the premises of his consignment agent";
(b) in rule 9, in sub-rule (1), in clause (a), sub-clauses (ii) and (iii) shall be omitted.
F. No. 267/83/2008-CX.8
(Pankaj Jain)
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), dated the
10
th
September, 2004, 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 were last amended vide Notification No. 12/2013-Central
Excise (N.T.) dated the 27
th
September, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 663 (E), dated the 27
th
September, 2013.
notifications no 18 2013 cent | iKargos