Importer Recognize as First Stage Dealer for Issue of CENVAT Credit Documents, Excise Registration Required

[Central Excise Notification No. 17 (Non Tariff) dated 31^st 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 1^st 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 31^st 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 1^st 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