10 January 2014

Amendments to CENVAT CREDIT Rules

Dear Members,

The CBEC has as amended the Cenvat Credit Rules, 2004 vide Notification No. 01/2014-CE(NT) dated 08.01.2014 in relation to cenvat credit on removal/writing off of inputs and capital goods under Rule 3. Also, the date for payment of duty on removal of inputs/capital goods under the said rule has now been inserted as Explanation to Rule 3(5C).

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