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 (Fifth Amendment) Rules, 2006.

(2) They shall come into force on the 1st day of May, 2006.

2. In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), in clause (e), for the words, brackets and figures “sub-clauses (iii), (iv) and (v)”, the words, brackets and figures “sub-clauses (iii), (iv), (v) and (vii)” shall be substituted.

F. No. B1/4/2006-TRU(Part-I)

(R. Sriram)
Deputy Secretary to the Government of India

Note.- The principal rules were published 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 was last amended vide notification No. 9/2006-Central Excise (N.T.), dated the 21st April, 2006, G.S.R. 240(E), dated the 21st April, 2006.