Importer
Recognize as First Stage Dealer for Issue of CENVAT Credit Documents, Excise
Registration Required
[Central Excise
Notification No. 17 (Non Tariff) dated 31st December 2013]
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 (Third Amendment) Rules, 2013.
(2) They shall come into force with effect from
the 1st day of March, 2014.
2. In the Central Excise Rules, 2002,-
(a) 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;
(b) in rule 11, in sub-rule (7), -
(i) the first proviso shall be
omitted;
(ii) in the second proviso, for
the words ‘Provided further’ the words, “Provided” shall be substituted.
F. No. 267/83/2008-CX.8
[Central Excise Notification No. 18 (Non
Tariff) dated 31st December 2013]
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 (Third Amendment) Rules, 2013.
(2) They
shall come into force with effect from the 1st day of March, 2014.
2. In
the CENVAT Credit Rules, 2004,-
(a) in rule 2, in clause (ij),-
(i) the
words “a dealer, who purchases the goods directly from” shall be omitted;
(ii) in sub-clause (i), for the words, “the manufacturer under the cover
of an invoice” the words “a dealer, who purchases the
goods directly from the manufacturer under the cover of an invoice” shall be
substituted;
(iii) for sub-clause (ii), the following sub-clause
shall be substituted, namely:-
“(ii) an
importer who sells goods imported by him under the cover of an invoice on which
CENVAT credit may be taken and such invoice shall include an invoice issued
from his depot or the premises of his consignment agent”;
(b) in rule 9, in sub-rule (1), in clause (a), sub-clauses (ii) and
(iii) shall be omitted.
F. No. 267/83/2008-CX.8