[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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