[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART ll, SECTION 3, SUB-SECTION (i)]
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
No. 45/2016 - Central Excise (N.T)
New Delhi, the 20th September, 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 (Tenth Amendment) Rules, 2016.
(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 9, in sub-rule (1), for clause (fa), the following clause shall be substituted, namely:-
"(fa) a Service Tax Certificate for Transportation of good by rail issued by the Indian Railways; or"
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