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of <h1>India Amends CENVAT Credit Rules: Extended Utilization Period, Job Worker Guidelines, and Importer Provisions Effective March 2015.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 06/2015-Central Excise (N.T.) to amend the CENVAT Credit Rules, 2004. Effective March 11, 2015, the amendments include changes to the rules regarding the handling of inputs and capital goods sent to job workers, extending the period for utilizing CENVAT credit from six months to one year, and adjustments to the recovery process for wrongly taken or refunded credits. The notification also clarifies the definition of export goods and the valuation of non-excisable goods, and introduces provisions for importers regarding CENVAT credit invoices.
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