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Date: 2016-08-10 Category: Extra Ordinary State: Union Government Country: India

Central Government being satisfied that it is necessary in the public interest so to do hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains two notifications from the Ministry of Finance, Department of Revenue, concerning Central Excise. The first notification, No. 30/2016, omits serial number 40A from a previous notification regarding Central Excise. The second notification, No. 41/2016, introduces the CENVAT Credit Ninth Amendment Rules, 2016, amending the CENVAT Credit Rules, 2004. Both notifications were issued on August 10, 2016. Key Points / Main Content: Central Excise Amendment (Notification No. 30/2016): * **Amendment:** Notification No. 30/2016/Central Excise, dated 10th August 2016, omits serial number 40A and related entries from Notification No. 12/2012Central Excise, dated 17th March 2012. CENVAT Credit Ninth Amendment Rules, 2016 (Notification No. 41/2016): * **Short Title and Commencement:** These rules are called the CENVAT Credit Ninth Amendment Rules, 2016 and came into force on the date of their publication in the Official Gazette. * **Amendment to CENVAT Credit Rules, 2004:** Rule 6, sub-rule 6, clause ix of the CENVAT Credit Rules, 2004 is omitted. Impact Analysis: Central Government: * Impact: Responsible for implementing and enforcing the amendments to Central Excise regulations and CENVAT Credit Rules. * Action Required: Update relevant documentation and systems to reflect the changes. Businesses Subject to Central Excise: * Impact: Need to be aware of the omission of serial number 40A and the changes to CENVAT Credit Rules, 2004. * Action Required: Review current practices to ensure compliance with the updated regulations, particularly regarding CENVAT credit claims.

Key Entities Referenced

Ministry of Finance: The government ministry responsible for financial matters, including revenue. Department of Revenue: A department within the Ministry of Finance. Central Excise Act, 1944: An act of the Indian Parliament related to central excise duties. Central Excise: Refers to the Central Excise duty, a tax levied on goods manufactured in India. Finance Act, 1994: An act of the Indian Parliament related to finance. CENVAT Credit Rules, 2004: Rules related to the CENVAT (Central Value Added Tax) credit scheme. New Delhi: The location where the notification was issued. Mohit Tewari: Under Secretary.
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jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 557] ubZ fnYyh] cq/okj] vxLr 10] 2016@Jko.k 19] 1938 No. 557] NEW DELHI, WEDNESDAY, AUGUST 10, 2016/SRAVANA 19, 1938 िव(cid:7004)त म(cid:7074)ं ालय (राज(cid:7021)व िवभाग) अिधसचू ना नई (cid:7408)द(cid:7016) ली, 10 अग(cid:7021)त, 2016 स.ं 30/2016-के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद श(cid:7016)ु क सा.का.िन. 783(अ).—के(cid:7008) (cid:7076)ीय सरकार के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क अिधिनयम, 1944 (1944 का 1) क(cid:7409) धारा 5क क(cid:7409) उप-धारा (1) (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:6989)त य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, यह समाधान हो जाने पर (cid:7408)क लोकिहत म(cid:7286) ऐसा करना आव(cid:7019) यक ह,ै भारत सरकार के िव(cid:7004) त मं(cid:7074)ालय (राज(cid:7021) व िवभाग) क(cid:7409) अिधसूचना स.ं 12/2012 के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क, तारीख 17 माच(cid:6981), 2012, सा.का. िन. 163(अ), तारीख 17 माच(cid:6981), 2012, जो भारत के राजप(cid:7074), असाधारण, भाग II, खडं 3, उपखंड (i) म(cid:7286) (cid:7079)कािशत (cid:7263)ई थी, म(cid:7286) िन(cid:7013) निलिखत और संशोधन करती ह,ै अथात(cid:6981) ्:- उ(cid:6989) त अिधसूचना म(cid:7286), सारणी म,(cid:7286) (cid:7059)म सं(cid:6990) या 40क और उससे सबं ंिधत (cid:7079)िवि(cid:7020) टय(cid:7298) का लोप (cid:7408)कया जाएगा । [फा. सं. 354/78/2009-टीआरयू(भाग)] मोिहत ितवारी, अवर सिचव (cid:7407)ट(cid:7009) पण: मूल अिधसूचना स.ं 12/2012-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016)क , तारीख 17 माच,(cid:6981) 2012, सा.का.िन. 163 (अ), तारीख 17 माच(cid:6981), 2012 (cid:7367)ारा भारत के राजप(cid:7074), असाधारण, भाग II, खंड 3, उपखंड (i) (cid:7367)ारा (cid:7079)कािशत क(cid:7409) गई थी और उसम(cid:7286) अंितम संशोधन भारत के राजप(cid:7074), असाधारण, भाग II, खंड 3, उपखंड (i) (cid:7367)ारा अिधसूचना सं. 26/2016-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016)क , तारीख 26 जलु ाई, 2016 सा.का.िन. 728 (अ), तारीख 26 जुलाई, 2016 (cid:7367)ारा (cid:7408)कया गया था । 3965 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 10th August, 2016 No. 30/2016-Central Excise G.S.R.783 (E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Central Excise, dated the 17 th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 163(E), dated the 17th March, 2012, namely: - In the said notification, in the Table, serial number 40A and the entries relating thereto shall be omitted. [F. No. 354/78/2009-TRU (Pt.)] MOHIT TEWARI, Under Secy. Note: The principal notification No. 12/2012-Central Excise, dated the 17th March, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 163(E), dated the 17th March, 2012 and last amended (cid:118)(cid:100)(cid:105)(cid:101) notification No.26/2016-Central Excise, dated the 26th July, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) (cid:118)(cid:100)(cid:105)(cid:101)(cid:32) number G.S.R. 728 (E) dated the 26th July, 2016. अिधसचू ना नई (cid:7408)द(cid:7016) ली, 10 अग(cid:7021)त, 2016 स.ं 41/2016-के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद श(cid:7016)ु क (एन.टी.) सा.का.िन. 784(अ).—के(cid:7008) (cid:7076) सरकार िव(cid:7004) त अिधिनयम, 1994 (1994 का 32) क(cid:7409) धारा 94 और के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क के अिधिनयम, 1944 (1944 का 1) क(cid:7409) (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, सेनवट कर िनयमावली, 2004 म (cid:7286) संशोधन करने के िलए एत(cid:7375)ारा िन(cid:7013) निलिखत िनयम बनाती ह,ै अथा(cid:6981)त:- 1. (1) इन िनयम(cid:7298) को सेनवट कर (9वां संशोधन) िनयमावली, 2016 कहा जाए। (2) ये राजप(cid:7074) म (cid:7286) (cid:7079)कािशत तारीख से (cid:7079)वृ(cid:7004) त ह(cid:7298)गे। 2. सेनवेट कर िनयमावली, 2004, िनयम 6, के उप-िनयम (6), के खंड (ix) का लोप (cid:7408)कया जाएगा । [फा. सं. 354/78/2009-टीआरयू(भाग)] मोिहत ितवारी, अवर सिचव (cid:7407)ट(cid:7009) पण: मलू िनयम सा.का. िन. सं(cid:6990) या 600(अ), (cid:7408)दनांक 10 िसत(cid:7013) बर, 2004 के तहत अिधसूचना सं. 23/2004 – के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क (एन.टी.) (cid:7408)दनांक 10 िसत(cid:7013) बर, 2004 के अ(cid:7008) तग(cid:6981)त भारत के राजप(cid:7074), असाधारण, भाग- II, खंड 3, उपखंड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कए गए थ े और सा.का.िन. सं(cid:6990) या 735(अ), (cid:7408)दनांक 26 जुलाई, 2016 (cid:7367)ारा भारत के राजप(cid:7074), असाधारण, भाग- II, खंड 3, उपखंड (i) म (cid:7286) (cid:7079)कािशत अिधसूचना सं. 36/2016- के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क (एन.टी.) (cid:7408)दनांक 26 जलु ाई, 2016 के अ(cid:7008) तग(cid:6981)त अंितम बार संशोिधत (cid:7408)कए गए।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 NOTIFICATION New Delhi, the 10th August, 2016 No. 41/2016-Central Excise (N.T.) G.S.R. 784(E).—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), 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 (Ninth Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2004, in rule 6, in sub-rule (6), clause (ix) shall be omitted. [F. No. 354/78/2009-TRU (Pt.)] MOHIT TEWARI, Under Secy. Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, notification No. 23/2004 - Central Excise (N.T.), dated the 10th September, 2004 vide, number G.S.R. 600(E), dated the 10th September, 2004 and last amended, vide, notification No. 36/2016- Central Excise (N.T.), dated the 26th July, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 735(E) , dated the 26th July, 2016. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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