Finance Act, 2010 Section 74 - Bare Act |
| State | Central Government |
| Year | 2010 |
| Section Title | Amendment of Notification Issued Under Rule 5 of Cenvat Credit Rules, 2004 |
In the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 156(E), dated the 14th day of March, 2006, issued under rule 5 of the CENVAT Credit Rules, 2004, with effect from the 14th day of March, 2006,--
(A) in the opening portion,--
(i) in clause (a), for the words "used in", the words "used in or in relation to" shall be substituted and shall be deemed to have been substituted;
(ii) in clause (b), for the words "used in", the words "used for" shall be substituted and shall be deemed to have been substituted;
(B) in the Appendix, in condition 5, the portion beginning with the letters and words "i.e. Maximum refund" and ending with the letters and figures "i.e. Rs. 50" shall be omitted and shall be deemed to have been omitted.