17th September, 2004.
Notification No. 24/2000-Central Excise (N.T.)
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 to amend the CENVAT Credit Rules, 2004, namely:-
1. (1) These rules may be called the CENVAT Credit (Amendment) Rules, 2004.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. Rule 16 of the CENVAT Credit Rules, 2004 shall be re-numbered as sub-rule (1) thereof, and after sub-rule (1) as so re-numbered, the following sub-rule shall be inserted namely:-
“(2) References in any rule, notification, circular, instruction, standing order, trade notice or other order to the CENVAT Credit Rules, 2002 and any provision thereof or, as the case may be, the Service Tax Credit Rules, 2002 and any provision thereof shall, on the commencement of these rules, be construed as references to the CENVAT Credit Rules, 2004 and any corresponding provision thereof.”.
Deputy Secretary to the Government of India
F. No. B2/3/2004-TRU
Note: The principal rules were published in the Gazette of India, Extraordinary, vide notification No. 23/2004-Central Excise (N.T.) dated the 10th September, 2004, vide number G.S.R. 600 (E) dated the 10th September, 2004.