Provisions of CENVAT Credit Rules, 2004 to be amended

Amendment

Period of effect of

amendment

(1)

(2)

(3)

Sub-rule (6A) of rule 6 of the CENVAT Credit Rules, 2004 as

inserted by CENVAT Credit (Amendment) Rules, 2011 vide

notification number G.S.R. 134(E), dated the 1st March, 2011 [3/2011- Central Excise (N.T.), dated the 1st March, 2011].

In the CENVAT Credit Rules, 2004, in rule 6, after

sub-rule (6), the following sub-rule shall be inserted with effect from the 10th day of February, 2006, namely:—

"(6A) The provisions of sub-rules (1), (2), (3) and

(4) shall not be applicable in case the taxable

services are provided, without payment of service

tax, to a Unit in a Special Economic Zone or to a

Developer of a Special Economic Zone for their

authorised operations.".

From 10th February,

2006 to 28th February,

2011.