Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd June, 2010.
Notification No. 25 / 2010 - Central Excise (N.T.)
G.S.R. (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 the CENVAT Credit (Second Amendment) Rules,
2010.
(2) They shall come into force on the date of their
publication in the Official Gazette.
2. In the CENVAT Credit Rules, 2004, in rule 2, in clause (a), after
sub-clause (B), the following sub-clause shall be inserted, namely:-
“(C) dumpers or tippers, falling under Chapter 87 of the First Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986), registered in the name of
provider of output service for providing taxable services as specified in
sub-clauses (zzza) and (zzzy) of clause (105) of section 65 of the said Finance
Act;” .
(K.S.V.V. Prasad)
Under Secretary to the Government of India
[F.No. 354/ 33/ 2009 – TRU/Pt.I]
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, published vide G.S.R. 600(E), dated the 10th September,
2004 and last amended by
Notification No. 21/2010-Central Excise (N.T.) dated
18th May 2010, published vide G.S.R. 416(E), dated the 18th May 2010.