Seeks to amend the CENVAT Credit Rules, 2004 (Fourth Amendment).

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....lhi, the 27th March, 2012 G.S.R....... (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely : - 1. (1) These rules may be called the CENVAT Credit (Fourth Amendment) Rules, 2012. (2) ....

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....es (d) and (zo) of clause (105) of section 65 of the Finance Act, in so far as they relate to a motor vehicle which is not a capital goods," shall be substituted with effect from the first day of April, 2012. (iii) in rule 3, in sub-rule (1), in clause (i), for the proviso, the following shall be substituted, namely:- "Provided that CENVAT credit of such duty of excise shall not be allowed to be....