Cenvat credit scope expansion to additional tariff chapters with revised commencement date affecting manufacturer and dealer eligibility. The CENVAT Credit (Twelfth Amendment) Rules, 2003 amend rule 9A of the CENVAT Credit Rules, 2002 by substituting the scope language to extend eligibility to manufacturers, producers, first stage and second stage dealers of goods falling under Chapters 50 to 63 of the First Schedule to the Tariff Act, and by revising the operative date in rule 9A(4) to a later specified date.
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Provisions expressly mentioned in the judgment/order text.
Cenvat credit scope expansion to additional tariff chapters with revised commencement date affecting manufacturer and dealer eligibility.
The CENVAT Credit (Twelfth Amendment) Rules, 2003 amend rule 9A of the CENVAT Credit Rules, 2002 by substituting the scope language to extend eligibility to manufacturers, producers, first stage and second stage dealers of goods falling under Chapters 50 to 63 of the First Schedule to the Tariff Act, and by revising the operative date in rule 9A(4) to a later specified date.
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