This Rule has been superseded vide Notification No. 20/2017-CE (NT) Dated 30/06/2017

The CENVAT Credit Rules, 2004

[Notification No. 23/2004-CE (NT), dated 10-9-2004]

 

CENVAT Credit (Sixth Amendment) Rules, 2005

$ New CENVAT Credit (Second Amendment) Rules, 2006

1CENVAT Credit (Third Amendment) Rules, 2006

2CENVAT Credit (Fourth Amendment) Rules, 2006

3CENVAT Credit (Fifth Amendment) Rules, 2006

4CENVAT Credit (Sixth Amendment) Rules, 2006

6CENVAT Credit (Seventh Amendment) Rules, 2006

7CENVAT Credit (Amendment) Rules, 2007

8CENVAT Credit (Second Amendment) Rules, 2007

9CENVAT Credit (Third Amendment) Rules, 2007

10CENVAT Credit (Fourth Amendment) Rules, 2007

11CENVAT Credit (Sixth Amendment) Rules, 2007

12CENVAT Credit (Fifth Amendment ) Rules. 2007

13CENVAT Credit ( Seventh Amendment) Rules, 2007

14CENVAT Credit (Eighth Amendment) Rules, 2007

15CENVAT Credit (Ninth Amendment) Rules, 2007

16CENVAT Credit (Tenth Amendment) Rules, 2007

17CENVAT Credit (Amendment) Rules, 2008

19CENVAT Credit (Second Amendment) Rules, 2008

20CENVAT Credit ( Third Amendment ) Rules, 2008

21CENVAT Credit (Amendment) Rules, 2009

22CENVAT Credit (Amendment) Rules, 2010

23CENVAT Credit (Amendment) Rules, 2010

24CENVAT Credit (Fifth Amendment) Rules, 2010

25CENVAT Credit (Amendment) Rules, 2011

26CENVAT Credit (Second Amendment) Rules, 2011

27CENVAT Credit (Third Amendment) Rules, 2011

28CENVAT Credit ( Fourth Amendment) Rules, 2011

29CENVAT Credit (First Amendment) Rules, 2012

30CENVAT Credit (Second Amendment) Rules, 2012

31CENVAT Credit (Third Amendment) Rules, 2012

32CENVAT Credit (Fourth Amendment) Rules, 2012

33CENVAT Credit (Fifth Amendment) Rules, 2012

34CENVAT Credit (Fifth Amendment) Rules, 2012

35 CENVAT Credit (Amendment) Rules, 2013

36 CENVAT Credit (Third Amendment) Rules, 2013

37 CENVAT Credit (Amendment) Rules, 2015.

38 CENVAT Credit (Second Amendment) Rules, 2015

39 Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 
2015

40 CENVAT Credit (Third Amendment) Rules, 2015

52 CENVAT Credit (fourth Amendment) Rules, 2015

53 CENVAT Credit (Fifth Amendment) Rules, 2015

41 CENVAT Credit (Sixth Amendment) Rules, 2015

42 CENVAT Credit (First Amendment) Rules, 2016

43 CENVAT Credit (Second Amendment) Rules, 2016

54 CENVAT Credit (Third Amendment) Rules, 2016

55 CENVAT Credit (Fourth Amendment) Rules, 2016

44 CENVAT Credit (Fifth Amendment) Rules, 2016

45 CENVAT Credit (Sixth Amendment) Rules, 2016

46 CENVAT Credit (Seventh Amendment) Rules, 2016

47 CENVAT Credit (Eight Amendment) Rules, 2016

48 CENVAT Credit (Ninth Amendment) Rules, 2016
49 CENVAT Credit (Tenth Amendment) Rules, 2016

50CENVAT Credit (Amendment) Rules, 2017

51CENVAT Credit (Second Amendment) Rules, 2017

56CENVAT Credit (Third Amendment) Rules, 2017

 

 

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) and in supersession of the CENVAT Credit Rules, 2002 and the Service Tax Credit Rules, 2002, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely :-

 CENVAT CREDIT RULES, 2004
Rule 1 Short title, extent and commencement
Rule 2 Definitions
Rule 3 CENVAT credit
Rule 4 Conditions for allowing CENVAT credit
Rule 5 Refund of CENVAT credit
10[Rule 5A] Refund of CENVAT credit to units in specified areas
Rule 5B Refund of CENVAT credit to service providers providing services taxed on reverse charge basis
Rule 6 Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services
Rule 7 Manner of distribution of credit by input service distributor
18(w.e.f.1/4/2008)Rule 7A Distribution of credit on inputs by the office or any other premises of output service provider
AddedRule 7B Distribution of credit on inputs by warehouse of manufacturer
Rule 8 Storage of input outside the factory of the manufacturer
Rule 9 Documents and accounts
Rule 9A Information relating to principal inputs
Rule 10 Transfer of CENVAT credit
Rule 10A Transfer of CENVAT credit of additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act
Rule 11 Transitional provision
Rule 12 Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim
5Rule 12A Procedure and facilities for large taxpayer.
6Rule 12AAA Power to impose restrictions in certain types of cases.
Rule 13 Power of Central Government to notify goods for deemed CENVAT credit
Rule 14 Recovery of CENVAT credit wrongly taken or erroneously refunded
Rule 15 Confiscation and penalty
18(w.e.f.1/3/2008)Rule 15A General penalty.
Rule 16 Supplementary provision

$ Substituted vide Notification No. 6/2006-CE (NT). dt. 20/3/2006

1. Amended vide        NTF. No. 8/2006-CE (NT) Dt. 19/04/2006

2. Amended vide        NTF. No.. 9/2006-CE (NT) Dt. 21/04/2006

3. Amended vide       NTF. No. 10/2006-CE (NT) Dt. 25/04/2006

4. Amended vide       Notification No. 19/2006-CE (NT) Dated 30/9/2006

5. Inserted vide          Notification No. 19/2006-CE (NT) Dated 30/9/2006

6. Vide                       Notification No. 31/2006-CE (NT) Dated 30/12/2006

7. Vide                       Notification No. 7/2007-CE (NT) Dated 21/2/2007

8. Vide                       Notification No. 10/2007-CE (NT) Dated 1/3/2007

9. Vide                       Notification No. 19/2007-CE (NT) Dated 7/3/2007

10. Vide                     Notification No. 24/2007-CE (NT) Dated 25/4/2007

11. Vide                     Notification No. 27/2007-CE (NT) Dated 12/5/2007

12. Vide                     Notification No. 26/2007-CE (NT) Dated 11/5/2007

13. Vide                     Notification No. 32/2007-CE (NT) Dated 3/8/2007

14. Vide                     Notification No. 33/2007-CE (NT) Dated 7/9/2007

15. Vide                     Notification No. 35/2007-CE (NT) Dated 14/9/2007

16. Vide                     Notification No. 39/2007-CE (NT) Dated 13/11/2007

17. Vide                     Notification No. 10/2008-CE (NT) Dated 1/3/2008  

w.e.f. 1/4/2008

18. Inserted vide        Notification No. 10/2008-CE (NT) Dated 1/3/2008

19. Substituted vide   Notification No. 48/2008-CE (NT) Dated 5/12/2008

20. Substituted vide   Notification No. 50/2008-CE (NT) Dated 31/12/2008

21. Vide                     Notification No. 16/2009-CE (NT) Dated 7/7/2009

22. Vide                     Notification No. 6/2010-CE (NT) Dated 27/2/2010

23. Vide                     Notification No. 21/2010-CE (NT) Dated 18/5/2010

24. Vide                     Notification No. 29/2010-CE (NT) Dated 24/9/2010

25. Vide                     Notification No. 3/2011-CE (NT) Dated 1/3/2011

26. Vide                     Notification No. 9/2011-CE (NT) Dated 24/03/2011

27. Vide                     Notification No. 13/2011-CE (NT) Dated 31/03/2011

28. Vide                     Notification No. 22/2011-CE (NT) Dated 14/09/2011

29. Vide                     Notification No. 1/2012-CE (NT) Dated 09/02/2012

30. Vide                     Notification No. 3/2012-CE (NT) Dated 12/03/2012

31. Vide                     Notification No. 18/2012-CE (NT) Dated 17/03/2012

32. Vide                     Notification No. 21/2012-CE (NT) Dated 27/03/2012

33. Vide                     Notification No. 25/2012-CE (NT) Dated 08/05/2012

34. Vide                     Notification No. 28/2012-CE (NT) Dated 20/06/2012

35 Vide                      Notification No. 3/2013-CE(NT) Dated 01/03/2013

36 Vide                     Notification No. 18/2013-CE (NT) Dated 31/12/2013

37 Vide                    Notification No. 6/2015-CE (N. T.) Dated 01/03/2015

38 Vide                    Notification No. 12/2015-CE (N. T.) Dated 30/04/2015

39 Vide                    Notification No. 13/2015-CE (N. T.) Dated 30/04/2015

40 Vide                    Notification No. 14/2015-CE (N. T.) Dated 19/05/2015

41 Vide                    Notification No. 27/2015 - Central Excise (N.T) Dated 31/12/2015

42 Vide                    Notification No. 01/2016 - Central Excise (N.T) Dated 01/02/2016

43 Vide                    Notification No. 02/2016 - Central Excise (N.T) Dated 03/02/2016

44 Vide                    Notification No. 24/2016 - Central Excise (N.T) Dated 13/04/2016

45 Vide                    Notification No. 27/2016 - Central Excise (N.T) Dated 14/05/2016

46 Vide                    Notification No. 28/2016 - Central Excise (N.T) Dated 26/05/2016

47 Vide                    Notification No. 36/2016 - Central Excise (N.T) Dated 26/07/2016

48 Vide                    Notification No. 41/2016 - Central Excise (N.T) Dated 10/08/2016

49 Vide                    Notification No. 45/2016 - Central Excise (N.T) Dated 20/09/2016

50 Vide                    Notification No. 4/2017- Central Excise (N.T.) Dated 02/02/2017

51 Vide                    Notification No. 10/2017- Central Excise (N.T.) Dated 13/04/2017

52 Vide                   Notification No. 21/2015-CE (NT) Dated 07/10/2015

53 Vide                   Notification No.22/2015-CE(NT) Dated 29/10/2015

54 Vide                   Notification 13/2016 CE(NT) Dated 01/03/2016

55 Vide                  Notification 23/2016 CE(NT) Dated 01/04/2016

56 Vide                  Notification 15/2017 CE(NT) Dated 12/06/2017

57 Vide                   Circular No. 33/07/2018-GST Dt. 23-02-2018