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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 sec .....

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the CENVAT Credit (Fifth 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 (hereinafter referred to as the said rules), in rule 4, in sub-rule (7), - .....

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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 payab .....

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ufacturer of goods or provider of output service, as the case may be, further assigns such right assigned to him by the Government or any other person, in any financial year, to another person against consideration, such amount of balance CENVAT cred .....

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