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Seeks to amend the CENVAT Credit Rules, 2004 in relation to articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)

Central Excise - 36/2016 - Dated:- 26-7-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 36/2016 - Central Excise (N.T.) New Delhi, the 26th July, 2016 G.S.R. 735 (E).- In exercise of the powers conferred by sec .....

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the CENVAT Credit (Eighth 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), - (A) in rule 2, in clause (n .....

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is liable to pay duty of excise leviable on such goods under sub-rule (1) of rule 9 of the Articles of Jewellery (Collection of Duty) Rules, 2016;" (ia) in relation to articles of precious metals falling under heading 7114 of the First Schedule .....

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em (i), the following item shall be substituted, namely:- (i) an assessee engaged in the manufacture of articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the First Schedule of the Excise Tariff Act , shall .....

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