|
RULE 1. Short title, extent and commencement
|
|
RULE 2 Definitions
|
|
RULE 3. CENVAT credit
|
|
RULE 4. CENVAT credit in certain cases
|
|
RULE 5. CENVAT credit in exemption cases.
|
|
RULE 6. Conditions for allowing CENVAT credit
|
|
RULE 7. Refund of CENVAT Credit
|
|
RULE 8. Obligation of a manufacturer or producer of final products
|
|
RULE 9. Distribution of credit on inputs by warehouse of manufacturer
|
|
RULE 10. Storage of input outside the factory of the manufacturer
|
|
RULE 11. Documents and accounts
|
|
RULE 12. Annual return
|
|
RULE 13. Transfer of CENVAT credit
|
|
RULE 14. Transfer of CENVAT credit of additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act
|
|
RULE 15. Transitional Provisions
|
|
RULE 16. Recovery of CENVAT credit wrongly taken or erroneously refunded
|
|
RULE 17. Confiscation and penalty
|
|
RULE 18. General penalty
|
|
RULE 19. Power to impose restrictions in certain types of cases
|
|
RULE 20. Supplementary provision
|