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<h1>India Amends CENVAT Credit Rules 2004: Rule 9 Now Includes 'Registered Importer' with 'Second Stage Dealer'</h1> The Government of India, under the Ministry of Finance, has issued the CENVAT Credit (Fourth Amendment) Rules, 2014, effective from April 1, 2014. This amendment modifies the CENVAT Credit Rules, 2004, specifically in rule 9, sub-rule (8), by including 'registered importer' alongside 'second stage dealer.' These changes are enacted under the authority of section 37 of the Central Excise Act, 1944, and section 94 of the Finance Act, 1994. The principal rules were initially published in 2004 and have undergone several amendments, the latest being in February 2014.