CENVAT Credit amendment expands eligible intermediaries to include Authorized Couriers registered with customs authorities for credit treatment. Amendment to rule 9(1)(d) of the CENVAT Credit Rules, 2004 inserts that, after 'Foreign Post Office', the words 'or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the customs airport,' shall be inserted, thereby conditioning treatment for CENVAT purposes on such registration.
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Provisions expressly mentioned in the judgment/order text.
CENVAT Credit amendment expands eligible intermediaries to include Authorized Couriers registered with customs authorities for credit treatment.
Amendment to rule 9(1)(d) of the CENVAT Credit Rules, 2004 inserts that, after "Foreign Post Office", the words "or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the customs airport," shall be inserted, thereby conditioning treatment for CENVAT purposes on such registration.
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