CENVAT Credit (Fifth Amendment) Rules, 2014

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....) New Delhi, the 21st March, 2014 30, Phalguna, Saka, 1935 G.S.R.  (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), 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 (Fifth Amendment) Rules, 2014. (2) They sh....

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....cial Gazette, specify the nature of restrictions including restrictions on utilization of CENVAT credit and suspension of registration in case of a dealer and type of facilities to be withdrawn and procedure for issue of such order by the Chief Commissioner of Central Excise. Explanation.- For the purposes of this rule, it is hereby clarified that every proposal initiated in terms of the proced....