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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-

5]

ubZ fnYyh] cq/okj] tuojh 8] 2014@ikS"k 18] 1935

No. 5]

NEW DELHI, WEDNESDAY, JANUARY 8, 2014/PAUSA 18, 1935

88 GI/2014

(1)

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fd;s tkus okyh jkf'k dk Hkqxrku djus esa vliQy gks tkrk gS rks

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esa izdkf'kr fd;k x;k Fkk ds n~okjk la'kksf/r fd;k x;k Fkk A

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 8th January, 2014

No. 01/2014-Central Excise (N.T.)

G.S.R. 6(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

2

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

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

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

Government hereby makes the following rules further to

amend the CENVAT Credit Rules, 2004, namely :—

1. (1) These rules may be called the CENV A T Credit

(First Amendment) Rules, 2014.

(2) They shall come into force on the date of their

publication in the Official Gazette.

2. In rule 3 of the CENVAT Credit Rules, 2004,—

(i)

the Explanation occurring after the proviso to sub-

rule (5B) shall be omitted;

(ii)

in sub-rule (5C), after the words "production

of said goods", the words "and the CENVAT

credit taken on input services used in or in

relation to the manufacture or production of

said goods" shall be inserted;

(iii)

after sub-rule (5C), the following explanations

shall be inserted, namely: —

Explanation 1.—The amount payable under sub-rules

(5), (5A), (5B) and (5C), unless specified otherwise,

shall be paid by the manufacturer of goods or the

provider of output service by debiting the CENVAT

credit or otherwise on or before the 5th day of the

following month except for the month of March,

where such payment shall be made on or before the

31st day of the month of March.

Explanation 2.—If the manufacturer of goods or

the provider of output service fails to pay the amount

payable under sub-rules (5), (5A), (5B) and (5C), it

shall be recovered, in the manner as provided in rule

14, for recovery of CENVAT credit wrongly taken

and utilised.”

[F. No. 267/126/2011-CX. 8]

PANKAJ JAIN, Under Secy.

Note:—The principal rules were published in the

Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i), dated the

10th September, 2004, vide Notification No.

23/2004-Central Excise (N.T) dated the 10th

September, 2004, vide number G.SR. 600(E),

dated the 10th September, 2004 and last

amended vide Notification No. 18/2013-

Central Excise (N.T.) dated the

31st December, 2013, published in the

Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i), vide number

G.S.R. 808 (E), dated the 31st December,

2013.