CENVAT Rule 5 wording broadened to 'used in or in relation to', and Appendix illustration omitted. Clause 73 amends the notification under rule 5 of the CENVAT Credit Rules, 2004 by substituting 'used in' with 'used in or in relation to' in clause (a) and 'used for' in clause (b), both deemed to have been substituted from the notification date, and by omitting the illustrative portion in condition 5 of the Appendix, that omission being deemed to have occurred.
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Provisions expressly mentioned in the judgment/order text.
CENVAT Rule 5 wording broadened to 'used in or in relation to', and Appendix illustration omitted.
Clause 73 amends the notification under rule 5 of the CENVAT Credit Rules, 2004 by substituting "used in" with "used in or in relation to" in clause (a) and "used for" in clause (b), both deemed to have been substituted from the notification date, and by omitting the illustrative portion in condition 5 of the Appendix, that omission being deemed to have occurred.
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