GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 29/ 2010-Central Excise (N. T.)
New Delhi, the 24th September, 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) These rules may be called the CENVAT Credit (Fifth Amendment)
Rules, 2010.
(2) They shall come into force on the date of their publication in the
Official Gazette.
- In the CENVAT Credit Rules, 2004, in rule 2, in clause (a), after
sub-clause (C), the following sub-clause shall be inserted, namely:-
“(D) components, spares and accessories of motor vehicles, dumpers or
tippers, as the case may be, used to provide taxable services as specified in
sub-clauses (B) and (C);”
(Prashant Kumar)
Under Secretary to the Government of India
[F. No. 354/ 33/ 2009-TRU (Pt.1)]
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. 27/2010-Central Excise (N.T.) dated 1st July, 2010
[G.S.R. 575(E), dated the 1st July, 2010].