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CENVAT Credit (Third Amendment) Rules, 2016- (Ministry of Finance ) (01 Mar 2016)



The Ministry of Finance notified CENVAT Credit (Third Amendment) Rules, 2016 amending CENVAT Credit Rules, 2004. Among other changes the amended Rules insert Rule 7B on 'Distribution of credit on inputs by warehouse of manufacturer'. Rule 9A too is substituted, requiring, 'A manufacturer of final products or provider of output services, shall submit to the Superintendent of Central Excise an annual return for each financial year, by the 30th day of November of the succeeding year, in the form as specified by a notification by the Board.'

Relevant : CENVAT Credit Rules, 2004 MANU/EXNT/0028/2004 CENVAT Credit (Second Amendment) Rules, 2016 MANU/EXNT/0002/2016


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