jftLVªh laö Mhö ,yö&33004@99

REGD. NO. D. L.-33004/99

vlk/kj.k

EXTRAORDINARY

Hkkx II—[k.M 3—mi&[k.M (i)

PART II—Section 3—Sub-section (i)

izkf/dkj ls izdkf'kr

PUBLISHED BY AUTHORITY

la- 630]

ubZ fnYyh] eaxyokj] fnlEcj 31] 2013@ikS"k 10] 1935

No. 630]

NEW DELHI, TUESDAY, DECEMBER 30, 2013/PAUSA 10, 1935

5500 GI/2013

(1)

foÙk ea=kky;

(jktLo foHkkx)

vf/lwpuk

ubZ fnYyh] 31 fnlEcj] 2013

la- 17@2013&dsUæh; mRikn 'kqYd (xS-Vs-)

lk-dk-fu- 807(v)-—dsUæh; mRikn 'kqYd vf/fu;e] 1944 (1944 dk 1) dh /kjk 37 ds rgr~ iznRr 'kfDr;ksa dk iz;ksx

djrs gq, dsUæ ljdkj],rn~}kjk] dsUæh; mRikn 'kqYd fu;ekoyh] 2002 esa vkSj vkxs la'kks/u djus ds fy, fuEufyf[kr fu;e cukrh gS]

;Fkk µ

1- (1) bu fu;eksa dks dsUæh; mRikn 'kqYd (rhljk la'kks/u) fu;ekoyh] 2013 dgk tk,xk A

(2) ;s 1 ekpZ] 2014 ls izofrZr gksaxs A

2- dsUæh; mRikn 'kqYd fu;ekoyh] 2002 esa µ

(d) ^^fu;e 9 esa] mi&fu;e (1) esa ^^mRikn 'kqYds; oLrqvksa dk iz;ksx djrk gS** 'kCnksa ds i'pkr~ ^^;k ,slk dksbZ vk;krdrkZ

tks ,slk chtd tkjh djrk gS ftl ij fd lsuosV ØsfMV fy;k tk ldrk gS** 'kCn var%LFkkfir fd, tk,axs _

([k) fu;e 11] mi fu;e (7) esa] µ

(i) igys ijarqd dks fujflr dj fn;k tk,xk _

(ii) nwljs ijarqd esa ^^c'krsZ vkSj Hkh fd** 'kCnksa ds LFkku ij ^^c'krsZ fd** 'kCn izfrLFkkfir fd, tk,axs A

¹iQk- la- 267@83@2008&lh,Dl 8º

iadt tSu] voj lfpo

uksV %

iz/ku fue;koyh dh vf/lwpuk la- 04@2002&dsUæh; mRikn 'kqYd (xS-Vs-) fnukad 1 ekpZ] 2002 ds n~okjk lk-dk-fu- 143(v)]

fnukad 1 ekpZ] 2002 ds rgr] Hkkjr ds jkti=k] vlk/kj.k ds Hkkx II] [k.M 3] mi[k.M (i) esa izdkf'kr fd;k x;k Fkk vkSj

blesa vafre ckj vf/lwpuk la- 15@2013&dsUæh; mRikn 'kqYd (xS-Vs-)] fnukad 22 uoEcj] 2013] ftls lk-dk-fu- 747(v)]

fnukad 22 uoEcj] 2013 ds rgr] Hkkjr ds jkti=k] vlk/kj.k ds Hkkx II] [k.M 3] mi[k.M (i) esa izdkf'kr fd;k x;k Fkk] ds

n~okjk la'kks/u fd;k x;k gS A

2

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 31st December, 2013

No. 17/2013 – Central Excise (N.T.)

G.S.R. 807(E).—In exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 (1 of 1944), the

Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely :—

1. (1) These rules may be called the Central Excise (Third Amendment) Rules, 2013.

(2) They shall come into force with effect from the 1st day of March, 2014.

2. In the Central Excise Rules, 2002, —

(a) in rule 9, in sub-rule (1), after the words ‘‘uses excisable goods’’ the words ‘‘or an importer who issues an

invoice on which CENVAT Credit can be taken,’’ shall be inserted ;

(b) in rule 11, in sub-rule (7),—

(i) the first proviso shall be omitted ;

(ii) in the second proviso, for the words ‘Provided further’ the words, ‘‘Provided ’’ shall be substituted.

[F. No. 267/83/2008-CX. 8]

PANKAJ JAIN, Under Secy.

Note : The principal rules were published in the Gazette of India, Extrarodinary, Part II, Section 3, Sub-section (i), dated

the 1st March, 2002 vide notification number 04/2002-Central Excise (NT), dated the 1st March, 2002 vide number

G.S.R. 143(E), dated the 1st March, 2002 and were last amended vide notification number 15/2013-Central Excise (NT)

dated 22nd November, 2013, published in the Gazette of India, Extrarodinary, Part II, Section 3, Sub-section (i), vide

number G.S.R. 747(E), dated 22nd November, 2013.

vf/lwpuk

ubZ fnYyh] 31 fnlEcj] 2013

la- 18@2013&dsUæh; mRikn 'kqYd (xS-Vs-)

lk-dk-fu- 808(v)-—dsUæh; mRikn 'kqYd vf/fu;e] 1944 (1944 dk 1) dh /kjk 37 vkSj foRr vf/fu;e] 1994 (1994

dk 32) dh /kjk 94 ds rgr~ iznRRk 'kfDr;ksa dk iz;ksx djrs gq, dsUæ ljdkj] ,rn~okjk] lsuosV ØsfMV fu;ekoyh] 2004 esa vkSj

la'kks/u djus ds fy, fuEufyf[kr fu;e cukrh gS ;Fkk —

1- (1) bu fu;eksa dks lsuosV ØsfMV (r`rh; la'kks/u) fu;ekoyh] 2013 dgk tk,xk A

(2) ;s 1 ekpZ] 2014 ls izofrZr gksaxs A

2- lsuosV ØsfMV fu;ekoyh] 2004 esa µ

(d) fu;e 2 esa miokD; (>v) esa] µ

(i) ^^dksbZ Mhyj] tks ls lh/s eky dks [kjhnrk gS** 'kCnksa dks fujflr dj fn;k tk,xk _

(ii) mi&okD; (1) esa ^^fdlh chtd ds nk;js esa vkus okyk fofuekZrk** 'kCnksa ds LFkku ij ^^dksbZ Mhyj tks fd fdlh

cht ds varxZr fdlh fofuekZrk ls lh/s eky dks [kjhnrk gS** 'kCnksa dks var%LFkkfir fd;k tk,xk A

(iii) mi&okD; (ii) ds LFkku ij fuEufyf[kr mi&okD; dks var%LFkkfir fd;k tk,xk] ;Fkk %µ

(ii) dksbZ vk;krdrkZ tks fdlh ,sls chtd ds varxZr vius n~okjk vk;kfrr eky dh fcØh djrk gS ftl ij fd

lsuosV ØsfMV fy;k tk ldrk gS vkSj ,sls chtd esa og chtd Hkh 'kkfey gksxk tks fd mlds fMiks ;k mlds [ksi

,tsaV ds ifjlj ls tkjh fd;k x;k gks** A

([k) fu;e 9 esa mi&fu;e (1) esa] mi&okD; (d) esa] mi&miokD; (ii) vkSj (iii) dks fujflr dj fn;k tk,xk A

¹iQk- la- 267@83@2008&lh,Dl 8º

iadt tSu] voj lfpo

uksV % iz/ku fue;koyh dh vf/lwpuk la- 23@2004&dsUæh; mRikn 'kqYd (xS-Vs-) fnukad 10 flrEcj] 2004 ds n~okjk lk-dk-fu- 600(v)]

fnukad 10 flrEcj] 2004 ds rgr] Hkkjr ds jkti=k] vlk/kj.k ds Hkkx II] [k.M 3] mi[k.M (i) esa fnukad 10 flrEcj] 2004 dks

izdkf'kr fd;k x;k Fkk vkSj blesa vafre ckj vf/lwpuk la- 12@2013&dsUæh; mRikn 'kqYd (xS-Vs-)] fnukad 27 flrEcj] 2013] ftls

lk-dk-fu- 663(v)] fnukad 27 flrEcj] 2013 ds rgr] Hkkjr ds jkti=k] vlk/kj.k ds Hkkx II] [k.M 3] mi[k.M (i) esa izdkf'kr

fd;k x;k Fkk] ds n~okjk la'kks/u fd;k x;k gS A

¹Hkkx IIµ[k.M 3(i)º

Hkkjr dk jkti=k % vlk/kj.k

3

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

NOTIFICATION

New Delhi, the 31st December, 2013

No. 18/2013 – Central Excise (N.T.)

G.S.R. 808(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 furhter 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 1st 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 good 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 Secy.

Note : The principal rules were published in the Gazette of India, Extrarodinary, Part II, Section 3, Sub-section (i), dated

the 10th September, 2004, vide notification number 23/2004-Central Excise (N.T.), dated the 10th September, 2004,

vide number G.S.R. 600(E), dated the 10th September, 2004 and were last amended vide notification number 12/2013-

Central Excise (N.T.) dated the 27th September, 2013, published in the Gazette of India, Extrarodinary, Part II,

Section 3, Sub-section (i), vide number G.S.R. 663(E), dated the 27th September, 2013.