CENVAT Credit amendment expands eligible recipients to include registered importers, extending applicable rule eligibility and proviso. The amendment to the CENVAT Credit Rules inserts the phrase 'or a registered importer' after 'second stage dealer' in rule 9(8) and in its proviso, thereby extending the provision's applicability to registered importers; the amendment comes into force on the first day of April, 2014.
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Provisions expressly mentioned in the judgment/order text.
CENVAT Credit amendment expands eligible recipients to include registered importers, extending applicable rule eligibility and proviso.
The amendment to the CENVAT Credit Rules inserts the phrase "or a registered importer" after "second stage dealer" in rule 9(8) and in its proviso, thereby extending the provision's applicability to registered importers; the amendment comes into force on the first day of April, 2014.
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