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Central Excise

Notification No. 13/2016, Dated 1st March 2016

[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. 13/2016 – Central Excise (N.T.)

New Delhi, the 1st of March, 2016

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, 2016.

(2) Save as otherwise provided, they shall come into force on the 1st day of April, 2016.

2.         In the CENVAT Credit Rules, 2004 (hereinafter referred to as the said rules), in rule 2,-

(a)       in clause (a), in sub-clause (A), -

(i) in item (i), for the word and figures ?heading 6804?, the words and figures “heading 6804 and wagons of sub-heading 860692” shall be substituted;

(ii) in condition (1), the words, ?but does not include any equipment or appliance used in an office? shall be omitted;

(iii) in condition (1A), after the words ?generation of electricity‘‘, the words ?or for pumping of water? shall be inserted;

(b)       in clause (e), after entry (3), for the long line, the following shall be substituted with effect from 1st March, 2016, namely:

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