The Government of India in the Ministry of Finance (Department of Revenue), No.31/2001-Customs, dated the 28th March, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R 219 (E), dated the 28th March, 2001.
In the CENVAT Credit Rules, 2004, in rule 6, in sub-rule (3), in clause (a), after sub-clause (vii), the following sub- clauses shall be inserted