[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
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. (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.
2. 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);”
[F. No. 354/ 33/ 2009-TRU (Pt.1)]
Under Secretary to the Government of India
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].
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