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Notification No. 21/2010-Central Excise (N.T.),

New Delhi, the 18th May 2010.

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 (Amendment) Rules, 2010. (2) They shall come into force on 1st June, 2010.

2. In the CENVAT Credit Rules, 2004,-

(a)  in Rule 9, after sub-rule (8), the following proviso shall be inserted, namely:- “Provided that the first stage dealer or second stage dealer, as the case may be, shall submit the said return electronically.”

(b)  in rule 9A,-

(i)  in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-

“Provided further that where a manufacturer of final products has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file such declaration electronically.”

(ii)  in sub-rule (3), the following proviso shall be inserted, namely:-

“Provided that where a manufacturer of final products has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the said monthly return electronically:”

[F.No.201/20/2009-CX 6]

(Madan Mohan)

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, [G.S.R.600(E), dated the 10th September,2004] and last amended by notification No. Notification No.22/2009-Central Excise (N.T.) dated 7th September, 2009 [G.S.R. 645 (E), dated the 7th September, 2009].

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0 Comments

  1. Arora Shiv Kumar says:

    We are a second stage dealer of iron & steel,we have obtained registration on line
    accordingly our E:mail & Password was delivered by the excise department.But at the
    time of first return of filling the quarterly return, we found that our password & E:mail was blocked by the excise department.After contacting with the excise department there was no response. Ultimately we file the return manually by 40days late. Pl explain us wither we are labial for penalty under Rule 27 of central excise Rules 2002.

    Thanks & Regards.

  2. Manas Infotech says:

    Return E-filing Solution for Excise registered Dealer.
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  3. Kamal Kumar Nahata says:

    Please help me to e-return filing of Centra Excise. Please let me know whether all the data of Sales & Purchases are required to be filled in the format.
    If I suppose sales to local customers, the excise benefit is not availed by the customer then the deface details are to be shown in return? Your valuable help will be helpful for me to submit the return on online.

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