G.S.R. (E). - In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1. (1) These rules may be called the Central Excise (Third Amendment) Rules, 2013.

(2) They shall come into force with effect from the 1st day of March, 2014.

2. In the Central Excise Rules, 2002,-

(a) in rule 9, in sub-rule (1), after the words “uses excisable goods” the words “or an importer who issues an invoice on which CENVAT Credit can be taken,” shall be inserted;

(b) in rule 11, in sub-rule (7), -

(i) the first proviso shall be omitted;

(ii) in the second proviso, for the words ‘Provided further’ the words, “Provided” shall be substituted.

F. No. 267/83/2008-CX.8
 

(Pankaj Jain)
Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), dated the 1st March, 2002 vide notification number 04/2002-Central Excise (NT), dated the 1st March, 2002 vide number G.S.R. 143(E), dated the 1st March 2002 and were last amended vide notification number 15/2013-Central Excise (NT) dated 22nd November, 2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1), vide number G.S.R 747(E), dated 22nd November, 2013.