Cenvat credit rules supersede prior rules and commence nationwide effective 1 July 2017 under statute.

The Cenvat Credit Rules, 2017 are made under statutory rulemaking power, superseding the CENVAT Credit Rules, 2004 except for actions or omissions before supersession; they extend to the whole of India and come into force on the 1st day of July, 2017, thereby setting the short title, territorial extent and commencement of the revised Cenvat regulatory framework.

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