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of <h1>India Introduces CENVAT Credit Rules 2017, Overhauling 2004 Rules; Effective July 1, 2017, for Manufacturers Nationwide.</h1> The Government of India, through the Ministry of Finance's Department of Revenue, issued Notification No. 20/2017 to introduce the CENVAT Credit Rules, 2017, effective from July 1, 2017, replacing the previous 2004 rules. These rules apply across India and define terms like 'Customs Tariff Act,' 'electronic credit ledger,' and 'input.' They establish guidelines for manufacturers on taking and utilizing CENVAT credit for excise duties and other levies on inputs used in manufacturing. The rules also detail conditions for credit utilization, refunds, and obligations for manufacturers, including penalties for non-compliance and provisions for credit transfer and storage.
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