CENVAT CREDIT RULES, 2004

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:- Rule 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.

(f) ―Excise Tariff Act‖ means the Central Excise Tariff Act, 1985 (5 of 1986); (g) ―Finance Act‖ means the Finance Act, 1994 (32 of 1994); (h) ―final products‖ means excisable goods manufactured or produced from input, or using input service; (ij) ―first stage dealer‖ means a dealer, who purchases the goods directly from,-

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  Central, Tariffs, Excise, 8519, The central excise tariff act, Excise tariff act

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