This document is a notification from the Ministry of Finance, Department of Revenue, issued on September 20, 2016, and published in the Gazette of India as No. 45/2016-Central Excise (N.T.), G.S.R. 896(E). It enacts the "CENVAT Credit Tenth Amendment Rules, 2016," which amend the CENVAT Credit Rules, 2004. Specifically, the amendment modifies rule 9, sub-rule 1, by substituting clause (fa) regarding acceptable documentation for availing CENVAT credit. The new clause (fa) now includes "a Service Tax Certificate for Transportation of goods by rail issued by the Indian Railways." The notification is issued under 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 amendment comes into force on the date of its publication in the Official Gazette. The document includes a reference to the principal rules' publication history, citing Notification No. 23/2004-Central Excise (N.T.), dated September 10, 2004, G.S.R. 600(E), and the last amendment by Notification No. 41/2016-Central Excise (N.T.), dated August 10, 2016, G.S.R. 784(E). Rohan, Under Secretary, is the contact person.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for taxation.
Central Excise Act, 1944: An Indian law related to central excise duties. Specifically, section 37 is mentioned.
Finance Act, 1994: An Indian law related to finance. Specifically, section 94 is mentioned.
Central Government: The executive branch of the Government of India.
CENVAT Credit Rules, 2004: Indian taxation rules related to CENVAT (Central Value Added Tax) credit.
CENVAT Credit Tenth Amendment Rules, 2016: Amendment to the CENVAT Credit Rules, 2004.
Indian Railways: The state-owned railway company of India.
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िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 20 िसत(cid:7013) बर, 2016
स.ं 45/2016- के(cid:7008)(cid:7076) ीय उ(cid:7004)प ाद श(cid:7016)ु क (ग.ैटे.)
सा.का.िन. 896 (अ).- के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क अिधिनयम, 1944 (1944 का 1) क(cid:7409) धारा 37 और िव(cid:7004) त अिधिनयम,
1994 (1994 का 32) क(cid:7409) धारा 94 के तहत (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए के(cid:7008)(cid:7076) सरकार, एतद(cid:7367)ारा, सेनवेट (cid:7059)ेिडट
(cid:7272)(cid:7016) स, 2004 म(cid:7286) और आगे संशोधन करने के िलए िन(cid:7013) निलिखत िनयम बनाती ह,ै यथा :-
1 (1) इन िनयम(cid:7298) को सने वेट (cid:7059)ेिडट (10वां संशोधन) िनयमवाली, 2016 कहा जाएगा।
(2) य ेसरकारी राजप(cid:7074) म(cid:7286) अपने (cid:7079)काशन क(cid:7409) तारीख से लाग ू ह(cid:7298)ग े।
2. सेनवेट (cid:7059)ेिडट (cid:7272)(cid:7016)स, 2004 के िनयम 9 के उप-िनयम (1) म(cid:7286) उप-वा(cid:6989) य (चक), के (cid:7021) थान पर िन(cid:7013) निलिखत उप-वा(cid:6989) य को
(cid:7079)ित(cid:7021) थािपत (cid:7408)कया जाएगा, यथा :-
‘’(चक) भारतीय रेलव े (cid:7367)ारा जारी (cid:7408)कए गए माल प(cid:7407)रवहन सेवा कर (cid:7079)माणप(cid:7074); या’’
[फा. सं. 267/09/2016-सीए(cid:6989) स 8]
रोहन, अवर सिचव
नोट : (cid:7079)धान िनयमावली को अिधसूचना सं. 23/2004-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क (गै.टे.), (cid:7408)दनांक 10 िसत(cid:7013) बर, 2004, सा.का.िन.
600 (अ), (cid:7408)दनांक 10 िसत(cid:7013) बर, 2004, के (cid:7367)ारा भारत के राजप(cid:7074), असाधारण, के भाग II, ख(cid:7003) ड 3, उपखंड (i) म (cid:7286) (cid:7079)कािशत
(cid:7408)कया गया था और इसम(cid:7286) अंितम बार अिधसूचना सं. 41/2016-के(cid:7008)(cid:7076) ीय उ(cid:7004) पाद शु(cid:7016) क (गै.टे.), (cid:7408)दनांक 10 अग(cid:7021) त, 2016, िजस े
सा.का.िन. 784 (अ), (cid:7408)दनांक 10 अग(cid:7021)त , 2016 के (cid:7367)ारा भारत के राजप(cid:7074), असाधारण, के भाग II, ख(cid:7003) ड 3, उपखंड (i) म (cid:7286)
(cid:7079)कािशत (cid:7408)कया गया था, के (cid:7367)ारा संशोधन (cid:7408)कया गया ह ै।
4505 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 20th September, 2016
No. 45/2016 - Central Excise (N.T.)
G.S.R. 896(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 (Tenth 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 9, in sub-rule (1), for clause (fa), the following clause
shall be substituted, namely:-
“(fa) a Service Tax Certificate for Transportation of goods by rail issued by the Indian Railways; or”
[F. No. 267/09/2016-CX.8]
ROHAN, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), (cid:105)(cid:100)(cid:118)(cid:101) Notification No. 23/2004 - Central Excise (N.T.), dated the 10th September,
2004, (cid:105)(cid:100)(cid:101)(cid:118) , number G.S.R. 600(E), dated the 10thSeptember, 2004 and last amended (cid:105)(cid:100)(cid:101)(cid:118) Notification
No. 41/2016 - Central Excise (N.T.), dated the 10th August, 2016 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), (cid:105)(cid:100)(cid:101)(cid:118) , number G.S.R. 784(E), dated the 10th August,
2016.
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and Published by the Controller of Publications, Delhi-110054.