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Cenvat Credit Rules, 2004

Category : Centralrules

CENVAT Credit Rules 2004 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 i all goods falling under Chapter 82 Chapter 84 Chapter 85 Chapter 90 heading No 68 02 and sub heading No 6801 10 of the First Schedule to the Excise Tariff Act ii Pollution control equipment iii Components spares and accessories of the goods specified at i and ii iv Moulds and dies jigs and fixtures v Refractory s and refractory materials vi Tubes and pipes and fittings thereof and vii Storage tank Used 1 I...