Date: 2013-12-31Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Govt. hereby makes the following rules further to amend the Central Excise Rules, 2002, These rules may be called the Central Excise (Third Amendment) Rules, 2013.
Executive Summary:
This document contains two notifications from the Ministry of Finance, Department of Revenue, concerning amendments to Central Excise Rules and CENVAT Credit Rules. The first notification, No. 17/2013, introduces the Central Excise Third Amendment Rules, 2013. The second notification, No. 18/2013, introduces the CENVAT Credit Third Amendment Rules, 2013. Both sets of rules come into effect on March 1, 2014.
Key Points / Main Content:
Central Excise Third Amendment Rules, 2013:
Effective Date: March 1, 2014.
Rule 9 Amendment: Sub-rule 1 is amended to include "or an importer who issues an invoice on which CENVAT Credit can be taken" after "uses excisable goods".
Rule 11 Amendment:
The first proviso in sub-rule 7 is omitted.
In the second proviso of sub-rule 7, "Provided further" is replaced with "Provided".
CENVAT Credit Third Amendment Rules, 2013:
Effective Date: March 1, 2014.
Rule 2 Amendment:
Clause (ij)(i): The words "a dealer, who purchases the good directly from" shall be omitted.
Sub-clause (i): The words "the manufacturer under the cover of an invoice" are replaced with "a dealer, who purchases the goods directly from the manufacturer under the cover of an invoice".
Sub-clause (ii): Is replaced with "an importer who sells goods imported by him under the cover of an invoice on which CENVAT credit may be taken and such invoice shall include an invoice issued from his depot or the premises of his consignment agent".
Rule 9 Amendment:
In sub-rule 1, in clause (a), sub-clauses (ii) and (iii) are omitted.
Impact Analysis:
Manufacturers:
Impact: Rule 9 amendment impacts manufacturers using excisable goods and those issuing invoices for CENVAT Credit.
Action Required: Adapt invoicing and credit procedures to align with the new rules.
Importers:
Impact: Rule 9 amendment includes importers who issue invoices for CENVAT Credit. Rule 2 amendment affects importers selling goods under invoices where CENVAT credit can be availed, including invoices from depots or consignment agents.
Action Required: Modify invoicing practices and ensure compliance with the updated rules, particularly regarding depot and consignment agent sales.
Dealers:
Impact: Amendments to Rule 2 affect dealers purchasing goods directly from manufacturers under invoice cover.
Action Required: Adjust purchasing and invoicing processes to comply with the revised rules.
Central Government:
Impact: Responsible for implementing and enforcing the amended Central Excise and CENVAT Credit Rules.
Action Required: Ensure that the updated rules are effectively communicated and implemented across all relevant departments and stakeholders.
Key Entities Referenced
Central Excise Act, 1944: A law that is being amended by this notification.
Central Excise Rules, 2002: The set of regulations being amended by the Central Excise Third Amendment Rules, 2013.
Central Excise Third Amendment Rules, 2013: Rules amending the Central Excise Rules, 2002.
Finance Act, 1994: A law that is mentioned in the notification.
CENVAT Credit Rules, 2004: The set of regulations being amended by the CENVAT Credit Third Amendment Rules, 2013.
CENVAT Credit Third Amendment Rules, 2013: Rules amending the CENVAT Credit Rules, 2004.
PANKAJ JAIN: Under Secretary who signed the notification.
New Delhi: Location where the notification was issued.
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5500 GI/2013 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 31st December, 2013
No. 17/2013 – Central Excise (N.T.)
G.S.R. 807(E).—In exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 (1 of 1944), the
Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely :—
1. (1) These rules may be called the Central Excise (Third Amendment) Rules, 2013.
(2) They shall come into force with effect from the 1st day of March, 2014.
2. In the Central Excise Rules, 2002, —
(a) in rule 9, in sub-rule (1), after the words ‘‘uses excisable goods’’ the words ‘‘or an importer who issues an
invoice on which CENVAT Credit can be taken,’’ shall be inserted ;
(b) in rule 11, in sub-rule (7),—
(i) the first proviso shall be omitted ;
(ii) in the second proviso, for the words ‘Provided further’ the words, ‘‘Provided ’’ shall be substituted.
[F. No. 267/83/2008-CX. 8]
PANKAJ JAIN, Under Secy.
Note : The principal rules were published in the Gazette of India, Extrarodinary, Part II, Section 3, Sub-section (i), dated
the 1st March, 2002 vide notification number 04/2002-Central Excise (NT), dated the 1st March, 2002 vide number
G.S.R. 143(E), dated the 1st March, 2002 and were last amended vide notification number 15/2013-Central Excise (NT)
dated 22nd November, 2013, published in the Gazette of India, Extrarodinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 747(E), dated 22nd November, 2013.
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NOTIFICATION
New Delhi, the 31st December, 2013
No. 18/2013 – Central Excise (N.T.)
G.S.R. 808(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 furhter to amend
the CENVAT Credit Rules, 2004, namely :—
1. (1) These rules may be called the CENVAT Credit (Third Amendment) Rules, 2013.
(2) They shall come into force with effect from the 1st day of March, 2014.
2. In the CENVAT Credit Rules, 2004,—
(a) in rule 2, in clause (ij),—
(i) the words ‘‘a dealer, who purchases the good directly from’’ shall be omitted;
(ii) in sub-clause (i), for the words, ‘‘the manufacturer under the cover of an invoice’’ the words ‘‘a dealer, who
purchases the goods directly from the manufacturer under the cover of an invoice’’ shall be substituted;
(iii) for sub-clause (ii), the following sub-clause shall be substituted namely:—
‘‘(ii) an importer who sells goods imported by him under the cover of an invoice on which CENVAT credit
may be taken and such invoice shall include an invoice issued from his depot or the premises of his
consignment agent’’;
(b) in rule 9, in sub-rule (1), in clause (a), sub-clauses (ii) and (iii) shall be omitted.
[F. No. 267/83/2008-CX. 8]
PANKAJ JAIN, Under Secy.
Note : The principal rules were published in the Gazette of India, Extrarodinary, Part II, Section 3, Sub-section (i), dated
the 10th September, 2004, vide notification number 23/2004-Central Excise (N.T.), dated the 10th September, 2004,
vide number G.S.R. 600(E), dated the 10th September, 2004 and were last amended vide notification number 12/2013-
Central Excise (N.T.) dated the 27th September, 2013, published in the Gazette of India, Extrarodinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 663(E), dated the 27th September, 2013.
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