Importers issuing Cenvatable Invoice to register under Excise Act wef 01.04.2014

Notification No. 08/2014 – Central Excise (N.T.)

Dated : 28th February, 2014  

G.S.R. (E). – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:—

1. (1) These rules may be called the Central Excise (Amendment) Rules, 2014. (2) They shall come into force from the 1st day of April, 2014.

2. In the Central Excise Rules, 2002, in rule 9, in sub-rule (1), after the words “uses excisable goods”, the words “or an importer who issues an invoice on which CENVAT Credit can be taken” shall be inserted.

F. No. 267/07/2014-CX.8
(Pankaj Jain)
Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India vide notification number 04/2002-CE(NT), dated the 1st March, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 143(E), dated the 1st March 2002 and were last amended vide notification number 17/2013-CE (NT) dated the 31st December, 2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G. S.R 807 (E), dated the 31st December, 2013, which was rescinded before coming into force vide notification no. 06/2014-CE (NT), dated the 26th February, 2014.