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of <h1>CENVAT Credit Rules Amended: No Credit for Additional Customs Duty if Invoice Indicates Inadmissibility per Rule 9 Proviso.</h1> The CENVAT Credit (Ninth Amendment) Rules, 2007, effective from its publication date, amends the CENVAT Credit Rules, 2004. Specifically, it introduces a proviso to Rule 9, stating that credit for additional customs duty under section 3(5) of the Customs Tariff Act, 1975, will not be allowed if the invoice or supplementary invoice indicates that such credit is inadmissible. This amendment is issued under the authority of the Central Excise Act, 1944, and the Finance Act, 1994, by the Central Government.
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