Cenvat Credit scope expanded: inclusion of jewellery and other precious metal articles under additional tariff headings. Substitutes the phrase 'jewellery falling under heading 7113' with 'jewellery or other articles of precious metals falling under heading 7113 or 7114 as the case may be' in clause (naa)(i) of rule 2 and in the first proviso to sub rule (1) of rule 4 of the CENVAT Credit Rules, 2004, thereby expanding the descriptive coverage to include both jewellery and other articles of precious metals under the specified tariff headings.
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 scope expanded: inclusion of jewellery and other precious metal articles under additional tariff headings.
Substitutes the phrase "jewellery falling under heading 7113" with "jewellery or other articles of precious metals falling under heading 7113 or 7114 as the case may be" in clause (naa)(i) of rule 2 and in the first proviso to sub rule (1) of rule 4 of the CENVAT Credit Rules, 2004, thereby expanding the descriptive coverage to include both jewellery and other articles of precious metals under the specified tariff headings.
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