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TypeBare Act JurisdictionCentral Government Enacted2005

Finance Act 2005 Schedule 5

Fifth Schedule

~1 min read

https://sooperkanoon.com/act/42068

Bare act section · Research

About this section

Finance Act 2005 Schedule 5 is part of Finance Act 2005 - Fifth Schedule. Read the section text below and explore Indian court judgments that cite it.

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Section Text

THE FIFTH SCHEDULE

(See section 83)

Provisions of the CENVAT Credit Rules, 2001 to be amended	Amendment	Date of effect of amendment
(1)	(2)	(3)
Rule 6 of the CENVAT Credit Rules, 2001 as published by notification No. G.S.R. 445(E), dated the 21st June, 2001 [31/2001 -Central Excise (N.T), dated the 21st June, 2001]	In the CENVAT Credit Rules, 2001, in rule 6, after sub-rule (3), the Explanation shall be numbered as Explanation 1 thereof; and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:--	1st day of July, 2001 to the 28th day of February, 2002 (both days inclusive).
	"Explanation 2. -- If the manufacturer fails to pay the said amount, it shall be recovered along with interest in the same manner, as provided in rule 12, for recovery of CENVAT credit wrongly taken.".

Frequently asked questions

What does Finance Act 2005 Schedule 5 provide?

Section Schedule 5 of the Finance Act 2005 (Fifth Schedule) is reproduced on this page as part of the Finance Act 2005. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2005 Schedule 5?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2005 Schedule 5. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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