MANU/EXNT/0028/2004
Ministry: Ministry of Finance
Department / Board:Central Board of Excise and Customs
Notification No:23/2004 NT
Date: 10.09.2004
Notification/ Circulars Referred:39/2001 MANU/EXCT/0011/2001;56/2003 MANU/EXCT/0042/2003;71/2003 MANU/CUSN/0079/2003;23/2003 MANU/EXCT/0003/2003
Referred IN
Subject: Excise
Subject: Customs
CENVAT Credit Rules, 2004
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:-
1. Short title, extent and commencement.-
(1) These rules may be called the CENVAT Credit Rules, 2004.
(2) They extend to the whole of India:
Provided that nothing contained in these rules relating to availment and
utilization of credit of service tax shall apply to the State of Jammu and
Kashmir.
(3) They shall come into force from the date of their publication in the
Official Gazette.
2. Definitions.-
In these rules, unless the context otherwise requires,-
(a) "capital goods" means:-
(A) the following goods, namely:-