THE EIGHTH SCHEDULE - [See section 72(1)]

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..... Rule 6 of the CENVAT Credit Rules, 2004 as published vide notification number G.S.R. 600(E), dated the 10th September, 2004 [23/2004- CENTRAL EXCISE (N.T.) dated the 10th September, 2004]. In the CENVAT Credit Rules, 2004, in rule 6, after sub-rule (6), the following sub-rule shall be inserted, namely:— '(7) Where a dispute relating to adjustment of credit on inputs used in or in relation .....

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..... pay interest at the rate of twenty-four per cent. per annum from the due date till the date of payment of the said amount. Explanation.—For the purpose of this sub-rule, "due date" means the 5th day of the month following the month in which goods have been cleared from the factory.'. 10th day of September, 2004 to the 31st day of March, 2008 (both days inclusive). - - statu .....

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