a. Notification No. 08/2014 -Central Excise (N.T.), Date: February 28, 2014 has amended Rule 9 (1) of Central Excise  Rules 2002 so as to require an importer who issues an invoice on which CENVAT Credit can be taken, to get registered under central excise. . This is in addition to the existing list of assessee’s who need to get registered under the said rule. Consequential amendment has been made in Form A –Central Excise Registration Application Form vide Notification  No. 10/2014-Central Excise (N.T.), Dated: February 28, 2014. Importer has now been included in the said form.
b. Notification No. 09/2014-Central Excise (N.T.), Dated : February 28, 2014 has amended Rule 9 (8) of Cenvat Credit  Rules, 2004 so as to require a registered importer to submit a return in the prescribed form within 15 days from the end  of the respective quarter provided that such return is submitted electronically. A new Quarterly Return Form for first  stage/ second stage dealer or the registered importer has been provided vide Notification No.  1/2014 -Central Excise  (N.T.), Dated : February 28, 2014
All the above amendments will be effective from 1st April 2014.

Notification No. 09/2014 – 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) 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, 2014. (2) They shall come into force from the 1st day of April, 2014.

2. In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (8), –

(a) after the words “second stage dealer” , the words “or a registered importer” shall be inserted;

(b) in the proviso, after the words “second stage dealer” , the words “or registered importer” 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, Extraordinary, Part II, Section 3, Sub-section (i), dated the 10th September, 2004, 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 and last amended vide Notification No. 05/2014 – Central Excise (N.T.) dated the 24th February, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub¬section (i), vide number G.S.R. 108 (E), dated the 24th February, 2014

 

 

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