10th SeptemberCENTRAL BOARD OF EXCISE AND CUSTOMS CENVAT ascribe Rules, 2004 noification nary(prenominal) 23/2004 - Central excise (N.T.), date 10/09/2004 - In exercise of the powers conferred by region 37 of the Central c completely off Act, 1944 (1 of 1944) and section 94 of the pay Act, 1994 (32 of 1994) and in supersession of the CENVAT Credit Rules, 2002 and the Service task Credit Rules, 2002, except as view things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, titlely:- 1. (1) These rules may be called the CENVAT Credit (Fifth Amendment) Rules, 2006. (2) They shall grow into force on the 1st daytime of May, 2006. (Above rule 1 has been amended vide Notification No. 10/2006 - Central scrape (N.T.), dated 25/04/2006) 2. Definitions. - In these rules, unless the context otherwise requires,- (a) capital goods bureau:- (A) the following goods, anticipately:- ( i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, psyche No. 68.05 grinding wheels and the like, and move thereof falling under gallery 6804 of the First account to the Excise Tariff Act; (ii) contamination control equipment; (iii) components, spares and accessories of the goods qualify at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) shop tank, used- (1) in the pulverization of the manufacturer of the final products, but does not take any(prenominal) equipment or appliance used in an dapple; or (2) for providing output service; (B) motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of the finance Act; (b) custom Tariff Act means the usage Tariff Act, 1975 (51 of 1975); (c) Excise Act means the Centra! l Excise Act, 1944 (1...If you want to get a full essay, order it on our website: OrderCustomPaper.com
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