Cenvat credit availability affirmed for readymade garments and textile made ups; vaccine exemption clarified for national immunisation program. Cenvat credit is available to manufacturers of readymade garments and textile made ups, including merchant manufacturers who get goods made on job work basis, effected by amendment to the definition of manufacturer or producer in clause (naa) of rule 2 of the Cenvat Credit Rules, 2004. Corrections to several notifications dated 1 3 2011 have been posted; and full exemption for vaccines under the National Immunization Program has been inserted at S. No. 62AA of Notification No. 4/2006 C.E. by Notification No. 19/2011 C.E.
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Cenvat credit availability affirmed for readymade garments and textile made ups; vaccine exemption clarified for national immunisation program.
Cenvat credit is available to manufacturers of readymade garments and textile made ups, including merchant manufacturers who get goods made on job work basis, effected by amendment to the definition of manufacturer or producer in clause (naa) of rule 2 of the Cenvat Credit Rules, 2004. Corrections to several notifications dated 1 3 2011 have been posted; and full exemption for vaccines under the National Immunization Program has been inserted at S. No. 62AA of Notification No. 4/2006 C.E. by Notification No. 19/2011 C.E.
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