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    <title>Seeks to amend the notification No. 23/2004-CE (N.T.), dated 10th September, 2004, so as to provide a mode of recovery of CENVAT credit wrongly taken, under the CENVAT Credit Rules, 2004.</title>
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    <description>Adds an Explanation to rule 3 of the CENVAT Credit Rules, 2004 stating that if a manufacturer or provider of output service fails to pay amounts payable under sub rules (5), (5A) and (5B), those amounts shall be recovered in the manner provided in rule 14 for recovery of CENVAT credit wrongly taken.</description>
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      <description>Adds an Explanation to rule 3 of the CENVAT Credit Rules, 2004 stating that if a manufacturer or provider of output service fails to pay amounts payable under sub rules (5), (5A) and (5B), those amounts shall be recovered in the manner provided in rule 14 for recovery of CENVAT credit wrongly taken.</description>
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