Cenvat india pdf file

CENVAT - Wikipedia CENVAT The introduction of CENVAT Credit Rules, [1] 2004 served to be instrumental in codifying the credit mechanism into a single law for availing and utilisation of credit of taxes paid on goods as well as services for both the manufacturers and the service providers. [2] Module 1- Central Excise & CENVAT Credit 1.14Manufacture, production & deemed manufacture15 1.15Manufacturer - Concept & scope26 1.16Processing, packing/labelling/branding & assembly - Whether amounts to manufacture ?28 1.17Change in tariff heading - Not relevant to identify whether a process amounts to manufacture31 CENVAT CREDIT RULES, 2004 [Notification No. 23/2004-C.E. (N.T.), dated 10-9-2004 as amended] 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