Power to impose restrictions in certain types of cases

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....nd such other factors as may be relevant, is of the opinion that in order to prevent the misuse of the provisions of CENVAT credit as specified in these rules, it is necessary in the public interest to provide for certain measures including restrictions on a manufacturer, ^4[registered importer,] first stage and second stage dealer ^3[provider of taxable service ] or an exporter, may by notificati....

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.... specified under this rule and shall be decided accordingly.]       ************************ Notes : 1. Substituted vide notification no. 3/2012 CE(NT) dated 12-3-2012, before as it was inserted as Rule 12AA vide notification no. 31/2006 CE(NT) dated 12-30-2006, read as, "12AA. Power to impose restrictions in certain types of cases. Notwithstanding anything c....

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....tion No. 15/2014 - Central Excise (N.T.) dated 21st March, 2014, before as it was read as "^1[12AAA: Power to impose restrictions in certain types of cases.- Notwithstanding anything contained in these rules, where the Central Government, having regard to the extent of misuse of CENVAT credit, nature and type of such misuse and such other factors as may be relevant, is of the opinion that in....