Amendment to CENVAT Credit Rules clarifies statutory cross references and removes transitional textual provisions upon notification. Amendment modifies the CENVAT Credit Rules, 2004 by deleting specified transitional phrases and substituting multiple clause references with an express reference to section 85 of the Finance Act, 2005 across rule 3 (sub rules (1), (4) and (7)), and omitting similar amended-language phrases in provisos to rule 4(2)(a) and rule 5, effective on publication as the CENVAT Credit (Sixth Amendment) Rules, 2005.
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Provisions expressly mentioned in the judgment/order text.
Amendment to CENVAT Credit Rules clarifies statutory cross references and removes transitional textual provisions upon notification.
Amendment modifies the CENVAT Credit Rules, 2004 by deleting specified transitional phrases and substituting multiple clause references with an express reference to section 85 of the Finance Act, 2005 across rule 3 (sub rules (1), (4) and (7)), and omitting similar amended-language phrases in provisos to rule 4(2)(a) and rule 5, effective on publication as the CENVAT Credit (Sixth Amendment) Rules, 2005.
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