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of <h1>CENVAT Credit Rules Amended: Rule 9 Now Requires Excise or Service Tax Registration Number on Invoices</h1> The Central Government has issued Notification No. 19/2007-Central Excise (N.T.), amending the CENVAT Credit Rules, 2004. Effective from April 1, 2007, the amendment modifies Rule 9, sub-rule (2), by replacing the term 'assessable value' with 'assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, as the case may be.' This change is enacted under the authority granted by Section 37 of the Central Excise Act, 1944, and Section 94 of the Finance Act, 1994.
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