GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 27 / 2010-Central Excise (N.T.)
New Delhi, the 1stJuly 2010.
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 (Fourth 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 6, in sub-rule (6), after clause
(iv), the following clause shall be inserted, namely:-
“(iva) supplied for the use of foreign diplomatic missions or consular missions
or career consular offices or diplomatic agents in terms of the provisions of
notification No. 6/2006- Central Excise dated the 1st March, 2006, number
G.S.R.96(E), dated the 1st March, 2006; or”
(Madan Mohan)
Under Secretary to the Government of India
[F.No.267/44/2009-CX8]
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, [G.S.R.600(E), dated the 10th September,2004] and last amended by
notification No. Notification
No.26/2010-Central Excise (N.T.) dated 29th June,
2010 [G.S.R. 565(E), dated the 29th June, 2010].