CENVAT Credit amendment adds specified LPG and kerosene supplies to rule 6(3)(a), clarifying coverage under credit rules. Notification No. 18/2005 inserts two sub clauses into rule 6(3)(a) of the CENVAT Credit Rules, 2004, specifying Liquefied Petroleum Gas (LPG) 2711 19 00 for supply to household domestic consumers and kerosene under heading 2710 for ultimate sale through the public distribution system, and brings the CENVAT Credit (Fourth Amendment) Rules, 2005 into force on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
CENVAT Credit amendment adds specified LPG and kerosene supplies to rule 6(3)(a), clarifying coverage under credit rules.
Notification No. 18/2005 inserts two sub clauses into rule 6(3)(a) of the CENVAT Credit Rules, 2004, specifying Liquefied Petroleum Gas (LPG) 2711 19 00 for supply to household domestic consumers and kerosene under heading 2710 for ultimate sale through the public distribution system, and brings the CENVAT Credit (Fourth Amendment) Rules, 2005 into force on publication in the Official Gazette.
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