[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) DATED THE 9TH MARCH, 2007]
18 PHALGUNA, 1928 (SAKA)
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi the 9th March, 2007
18 Phalguna, 1928 (Saka)
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. (1) These rules may be called the CENVAT Credit (Third Amendment) Rules, 2007.
(2) They shall come into force on the 1st day of April, 2007.
2. In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (2), in the proviso, for the words “assessable value”, the words “assessable value, central excise or service tax registration number of the person issuing the invoice, as the case may be” shall be substituted.
Deputy Secretary to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004, vide GSR 600 (E), dated the 10th September 2004, and were last amended vide notification No.10/2007-Central Excise (N.T.), dated the 1st March, 2007, vide G.S.R.150(E), dated the 1st March, 2007.
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