GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 27/2015-Central Excise (N.T.)
New Delhi, the 31st December, 2015
G.S.R. 1028(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 (Sixth Amendment) Rules, 2015.
(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 9, in sub-rule (1), in clause (d), after the words Foreign Post Office, the words or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the customs airport, shall be inserted.
[F. No. 267/34/2015/Pt. CX-8]
(Shankar Prasad Sarma)
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), vide number G.S.R 600(E ) dated the 10th September, 2004 {Notification No. 23/2004 Central Excise (N.T) dated the 10th September, 2004} and was last amended vide number G.S.R. 818(E), dated the 29th October, 2015 {Notification No. 22/2015 -Central Excise (N.T.), dated the 29th October, 2015}.
can we avail cenvat credit based on courier bill of entry. please details me the significance of this notification