Seeks to replace the references to sub-clauses to clause 159 of the Finance Bill, 2016 with sub-sections to section 162 of the Finance Act, 2016 in the notification No. 23/2004 – Central Excise (N.T.) dated 10th September, 2004 - 27/2016 - Central Excise - Non Tariff
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CENVAT Credit Rules amendment updates statutory reference to Finance Act, aligning rule text with the enacted provision. The CENVAT Credit (Sixth Amendment) Rules, 2016 substitute in rule 3, sub-rule (4), ninth proviso the words 'sub-clause (1) of clause 159 of the Finance Bill, 2016' with the words 'sub-section (1) of section 162 of the Finance Act, 2016', thereby aligning the proviso's statutory reference with the enacted provision; the amendment takes effect on publication in the Official Gazette and is confined to this textual substitution within the CENVAT Credit Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CENVAT Credit Rules amendment updates statutory reference to Finance Act, aligning rule text with the enacted provision.
The CENVAT Credit (Sixth Amendment) Rules, 2016 substitute in rule 3, sub-rule (4), ninth proviso the words "sub-clause (1) of clause 159 of the Finance Bill, 2016" with the words "sub-section (1) of section 162 of the Finance Act, 2016", thereby aligning the proviso's statutory reference with the enacted provision; the amendment takes effect on publication in the Official Gazette and is confined to this textual substitution within the CENVAT Credit Rules.
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