GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 50 / 2008-Central Excise (N.T.)
New Delhi the 31st December, 2008
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) These rules may be called the CENVAT Credit ( Third Amendment )Rules,
2008.
(2) They shall come into force on the date of their publication in the Official
Gazette.
- In the CENVAT Credit Rules, 2004, in rule 6, in sub-rule (6), for clause (i),
the following clause shall be substituted, namely:-
“(i) cleared to a unit in a special economic zone or to a developer of a
special economic zone for their authorized operations; or”
Sd/-
(Rahul Nangare)
Under Secretary to the Government of India
[F.No. 267/52/2008-CX.8]
Note.- The principal rules were published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), notification No.
23/2004-Central Excise (N.T.),dated the 10th September,2004,vide number, G.S.R.
600 (E), dated the 10th September 2004, and was last amended by
notification No.
48/2008-Central Excise(N.T) dated the 5th December 2008, vide number ,G.S.R. 836
(E) , dated the 5th December 2008.