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        Central Excise

        Central Excise (Third Amendment) Rules, 2013 - 17/2013 - Central Excise - Non Tariff

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        CENVAT Credit entitlement expanded to importers issuing invoices; amendment also omits and revises provisos in Rule 11. The amendment inserts that an importer who issues an invoice on which CENVAT Credit can be taken is included in rule 9(1), and modifies rule 11(7) by omitting the first proviso and substituting wording in the second proviso.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                CENVAT Credit entitlement expanded to importers issuing invoices; amendment also omits and revises provisos in Rule 11.

                                The amendment inserts that an importer who issues an invoice on which CENVAT Credit can be taken is included in rule 9(1), and modifies rule 11(7) by omitting the first proviso and substituting wording in the second proviso.


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