Amendments in the CENVAT Credit Rules, 2002

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....e Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2002, namely:- 1. (1) These rules may be called the CENVAT Credit (Tenth Amendment) Rules, 2003. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2002, in rule 9A, after sub-rule (4), the following sub-rule shall be inserted....

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....rst stage dealer or second stage dealer , as the case may be, referred to in sub-rule (1), who has made declaration of the goods referred to in sub-rule (1) or sub-rule (2) lying in stock as on the 31st day of March, 2003 and has availed credit in terms of the provision contained in this rule, on or before the 30th day of April, 2003, he shall make a declaration afresh, of the stock of the said go....

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....3 and on the 1st day of April, 2003, and the said manufacturer, producer, first stage dealer or second stage dealer, as the case may be, gives an intimation that the declaration made earlier may be taken as his declaration of the said goods lying in stock as on the 1st day of April, 2003.". [F. No. B3/5/2003-TRU] Footnote.- The principal rules were published in the Gazette of India vide noti....