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<h1>CENVAT Credit Rules Amended: Changes to Rule 2 Define Dealers, Rule 9 Sub-clauses Removed, Effective March 2014</h1> The CENVAT Credit (Third Amendment) Rules, 2013, issued by the Government of India, amend the CENVAT Credit Rules, 2004. Effective from March 1, 2014, these amendments involve changes to rule 2 and rule 9. In rule 2, the definition of a dealer is revised, affecting how invoices from manufacturers and importers are handled for CENVAT credit. Specifically, the amendment clarifies that invoices from importers, including those from depots or consignment agents, are eligible for CENVAT credit. Additionally, certain sub-clauses in rule 9 are removed. This notification was later rescinded by another notification in February 2014.