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Seeks to amend sub-rule (7) of rule 4 & rule 6 of CENVAT Credit Rules 2004

Central Excise - 24/2016 - Dated:- 13-4-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 24/2016- Central Excise (N.T.) New Delhi, the 13th April, 2016. G.S.R. 422(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 .....

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ral resource" shall be inserted; (ii) for the sixth, seventh and eighth proviso, the following provisos shall be substituted, namely :- "Provided also that CENVAT Credit of Service Tax paid in a financial year, on the one-time charges payable in full upfront or in instalments, for the service of assignment of the right to use any natural resource by the Government, local authority or any other person, shall be spread evenly over a period of three years: Provided also that where the man .....

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