Quarterly return substitution updates CENVAT reporting by prescribing detailed invoice and credit documentation for dealers and importers.
Prescribes a substituted Quarterly Return Form under sub rule (8) of rule 9 of the CENVAT Credit Rules, 2004 for first stage dealers, second stage dealers and registered importers, requiring name, excise registration number, address and detailed schedules of invoices and source documents showing invoice/bill of entry details, supplier identification, description of goods, Central Excise Tariff Heading, quantity and amount of duty; directs reporting of the item with maximum duty and allows registered importers to indicate 'Self' as source, and requires authorized signatory details and seal.

Registration form amendment: importer added as identified business category, affecting central excise registration procedures and compliance.
Amendment to Form A-1 inserts importer into Part I under "Identification of business requiring Registration" and adds "Importer" at the end of serial No. 3 under "Category," thereby updating the prescribed entries on the central excise registration application and altering the registration options to explicitly include importers.

CENVAT Credit amendment expands eligible recipients to include registered importers, extending applicable rule eligibility and proviso.
The amendment to the CENVAT Credit Rules inserts the phrase "or a registered importer" after "second stage dealer" in rule 9(8) and in its proviso, thereby extending the provision's applicability to registered importers; the amendment comes into force on the first day of April, 2014.

CENVAT credit inclusion: importers issuing invoices now treated as covered under rule 9(1), expanding regulatory coverage from commencement.
The Central Excise Rules are amended to include an importer who issues an invoice on which CENVAT credit can be taken in the class of persons treated as using excisable goods; the amendment is effected under the enabling power of the Central Government and comes into force on the stated commencement date.

Rescission of notification: executive authority revokes a prior central excise notification, citing statutory powers and Gazette publication.
The Central Government, invoking authority under the Central Excise Act and the Finance Act, rescinds Notification No. 18/2013-Central Excise (NT) dated 31st December, 2013, identifying the prior Gazette publication and recording the Department of Revenue's formal exercise of executive power to annul that earlier notification.

Rescission of notification under section 37 withdraws the earlier Central Excise notification and removes its legal effect.
The Central Government, invoking its statutory rescission power under the Central Excise Act, rescinds Notification No. 17/2013 - Central Excise (N.T.), dated 31 December 2013, thereby withdrawing that notification and removing its operative effect; the rescission is formalised by a Gazette notification with administrative reference and signature of an Under Secretary in the Department of Revenue.

CENVAT credit distribution: service tax credit allocated pro rata among units based on turnover and defined relevant period.
Service tax credit attributable to services used by more than one unit must be distributed pro rata based on each unit's turnover during the relevant period to the total turnover of all units operational in the current year for that period. The 'relevant period' is the preceding financial year if turnover exists for that year; if turnover is unavailable for some or all units in that year, the last quarter for which turnover details of all units are available prior to the month or quarter of distribution shall be used.

Central Excise amendment deletes a specified exemption entry from an existing notification, narrowing the scope of tariff exemptions.
The Central Government, invoking powers under section 5A of the Central Excise Act, 1944 and related Additional Duties of Excise enactments, issues Notification No. 05/2014 Central Excise to amend Notification No. 30/2012 Central Excise by deleting serial number (xix) and its related entries from paragraph 2, condition (a), second proviso.

Excise tariff amendment revises exemption timelines and reclassifies goods, altering duty rates and scope for specified vehicles and electronics.
Substitution of provisos narrows continued application of prior exemptions by specifying cessation dates; the tariff table is amended to reclassify mobile handsets, remove certain SUV references, and insert entries 345-369 that allocate distinct excise duty rates and explanatory definitions for diverse motor vehicles, chassis, hybrid and hydrogen vehicles, trailers and related goods; the ANNEXURE condition 43 compliance period is extended from thirty six to sixty months.

Excise exemption: specific feed-grade dicalcium phosphate and rail construction materials exempt with conditions and specified duty rate.
Amendment adds DCP of animal feed grade to the exemption table at nil duty and inserts railway or tramway track construction material of iron and steel with a 12% excise duty, specifying that the value excludes rails; it also adds Annexure condition 49 permitting the exemption only if manufactured from rails on which excise duty has been paid and no Cenvat credit has been taken under rule 3 or rule 13 of the Cenvat Credit Rules, 2004.

Capacity determination for tobacco packing machines revised to replace the capacity table and require pro rata annual calculation.
The amendment substitutes the capacity Table in Rule 5 to map retail sale price bands to monthly production capacities per packing machine for specified tobacco products, distinguishing capacities with and without lime pouches and for Filter Khaini; and it replaces the third proviso to Rule 6(3) to require pro rata calculation of annual production capacity for the January period commencing on the amendment's effective date.

Packing capacity determination amended: new retail price band thresholds, pro rata January capacity rule, and duty apportionment ratios.
Amendment substitutes the monthly pouch per machine table tied to retail price bands for capacity assessment, prescribes a pro rata calculation of annual capacity for 24-31 January 2014, and replaces FORM 2 to mandate specified duty apportionment ratios between central excise, additional excise, National Calamity Contingent Duty, Education Cess and Secondary and Higher Education Cess for pan masala and pan masala containing tobacco.

Compound Levy Scheme duty rates updated for chewing and unmanufactured tobacco, with retail price banded and formulaic monthly machine duties.
Notification No.02/2014 substitutes Table 1 of Notification No.16/2010 to prescribe revised monthly duty rates per packing machine under the Compound Levy Scheme for chewing tobacco (with categorical columns for filter khaini and lime packaging variants) and unmanufactured tobacco, keyed to retail sale price bands and including linear formulae that add a multiplier times (P minus a threshold) to base rates, together with an adjusted reading for a specified column entry and illustrative computations showing the calculation method.

Compound levy rate revision for pan masala establishes tiered RSP bands and component duty allocation under the excise framework.
The notification substitutes Table-1 to establish tiered retail sale price bands with specified monthly duty rates per packing machine and a linear formula for RSPs above the highest band, and substitutes Table-2 to specify component duty ratios allocating the compound levy across basic excise duty, additional excise, national calamity contingent duty, education cess and secondary and higher education cess for pan masala and pan masala containing tobacco.

CENVAT Credit amendment expands incorporated notification references, updating Rule 12 to include an earlier excise notification for application.
The amendment to the CENVAT Credit Rules, 2004 inserts an additional notification reference into Rule 12, expressly adding the 2010 notification citation to the existing citation sequence so that the 2010 notification is incorporated for administrative application under Rule 12.

CENVAT credit amendment expands credit to input services and imposes monthly payment obligation with recovery for defaults.
The amendment to rule 3 deletes the Explanation after the proviso to sub-rule (5B), extends sub-rule (5C) to include CENVAT credit on input services used in manufacture or production of goods, and inserts two explanations requiring payment of amounts under sub-rules (5), (5A), (5B) and (5C) by debiting CENVAT credit or otherwise by the fifth day of the following month (with a special March deadline), and providing for recovery under rule 14 where such payment is not made.