10th SeptemberCENTRAL BOARD OF EXCISE AND CUSTOMS CENVAT consultation Rules, 2004 noification zero(prenominal) 23/2004 - Central excise (N.T.), date 10/09/2004 - In exercise of the powers conferred by region 37 of the Central excise tax Act, 1944 (1 of 1944) and section 94 of the pay Act, 1994 (32 of 1994) and in supersession of the CENVAT Credit Rules, 2002 and the Service task Credit Rules, 2002, except as esteem things done or omitted to be done before such(prenominal) supersession, the Central Government hereby makes the following rules, titlely:- 1. (1) These rules may be c all in alled the CENVAT Credit (Fifth Amendment) Rules, 2006. (2) They shall grow into force on the 1st mean solar day of May, 2006. (Above rule 1 has been amended vide Notification No. 10/2006 - Central come to (N.T.), dated 25/04/2006) 2. Definitions. - In these rules, unless the context of use otherwise requires,- (a) capital goods bureau:- (A) the fol lowing goods, formly:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, psyche No. 68.
05 grinding wheels and the like, and part thereof falling under gallery 6804 of the First schedule to the Excise Tariff Act; (ii) contamination control equipment; (iii) components, spares and accessories of the goods qualify at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) shop tank, used- (1) in the pulverisation of the manufacturer of the final products, but does not take whatever equipment or appliance ! used in an dapple; or (2) for providing output service; (B) motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of the finance Act; (b) custom Tariff Act means the custom Tariff Act, 1975 (51 of 1975); (c) Excise Act means the Central Excise Act, 1944 (1...If you want to get a full essay, order it on our website: OrderCustomPaper.com
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