Cenvat credit amendment adds a notification reference to procedural provisos, broadening listed exemptions' applicability under CENVAT rules. The amendment adds a prior notification reference into the proviso lists that determine admissibility and procedural application of CENVAT credit: the specified notification is inserted as an additional enumerated item after the existing seventh item in the designated proviso of rule 12 and in two provisos of rule 12A (sub rule (1) and sub rule (4)), and the rules commence on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Cenvat credit amendment adds a notification reference to procedural provisos, broadening listed exemptions' applicability under CENVAT rules.
The amendment adds a prior notification reference into the proviso lists that determine admissibility and procedural application of CENVAT credit: the specified notification is inserted as an additional enumerated item after the existing seventh item in the designated proviso of rule 12 and in two provisos of rule 12A (sub rule (1) and sub rule (4)), and the rules commence on publication in the Official Gazette.
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