Importer Recognized as First Stage Dealer for Issue of Cenvat Credit Documents, Excise Registration Required

[Central Excise Notification No. 08 (Non Tariff) dated 28^th February 2014]

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:—

1. (1) These rules may be called the Central Excise (Amendment) Rules, 2014.

(2) They shall come into force from the 1^st day of April, 2014.

2. In the Central Excise Rules, 2002, in rule 9, in sub-rule (1), after the words “uses excisable goods”, the words “or an importer who issues an invoice on which CENVAT Credit can be taken” shall be inserted.

F. No. 267/07/2014-CX.8

[Central Excise Notification No. 06 (Non Tariff) dated 26^th February 2014]

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2013 – Central Excise (NT), dated the 31^st December, 2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 807(E), dated the 31^st December, 2013.

F. No. 267/07/2014-CX.8

[Central Excise Notification No. 07 (Non Tariff) dated 26^th February 2014]

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 rescinds the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 18/2013-Central Excise (NT) dated the 31^st 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 31^st December, 2013.

F. No. 267/07/2014-CX.8

[Central Excise Notification No. 09 (Non Tariff) dated 28^th February 2014]

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, 2014.

(2) They shall come into force from the 1^st day of April, 2014.

2. In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (8), –

(a) after the words “second stage dealer” , the words “or a registered importer” shall be inserted;

(b) in the proviso, after the words “second stage dealer” , the words “or registered importer” shall be inserted.

F. No. 267/07/2014-CX.8