12th April, 2005
Notification No. 18/2005-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 further to amend the CENVAT Credit Rules, 2004, namely:-
1. (1) These rules may be called the CENVAT Credit (Fourth Amendment) Rules, 2005.
(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 6, in sub-rule (3), in clause (a), after sub-clause (vii), the following sub- clauses shall be inserted, namely:-
“(viii) Liquefied Petroleum Gases (LPG) falling within tariff item 2711 19 00 of the said First Schedule, for supply to household domestic consumers;
(ix) Kerosene falling within heading 2710 of the said First Schedule, for ultimate sale through public distribution system.”.
F.No. 354/18 /2005-TRU
V.Sivasubramanian
Deputy Secretary to the Government of India
Note: The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004, and published in the Gazette of India Extraordinary vide number G.S.R.600 (E), the 10th September, 2004 and last amended vide notification No. 16/2005-Central Excise (N.T.), dated the 3rd March, 2005 and published vide number G.S.R. 150 (E), dated the 3rd March, 2005.
