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Contents
Chapter 1. MODVAT and CENVAT
Chapter 2. Outline of CENVAT Credit Scheme
Chapter 3. Rule 2 - Definition of Inputs, Capital Goods
Chapter 4. Rule 3 - CENVAT Credit on Inputs and Capital Goods
Chapter 5. Rule 4 - Conditions for allowing CENVAT Credit
Chapter 6. Rule 5 - Refund of CENVAT Credit
Chapter 7. Rule 5A - Refund of Cenvat credit to units in specified areas
Chapter 8. Rule 6 - Obligation of Manufacturer of Dutiable and Exempted Goods
Chapter 9. Rule 7 - Manner of Distribution of Credit by Input Service Distributor
Chapter 10. Rule 7A - Distribution of credit on inputs by the office or any other premises of
output service provider
Chapter 11. Rule 8 - Storage of inputs outside the factory of the manufacturer
Chapter 12. Rule 9 - Documents, Records and Accounts
Chapter 13. Rule9A - Information Relating to Principal Inputs
Chapter 14. Rule 10 - Transfer of CENVAT Credit
Chapter 15. Rule 11 - Transitional Provisions
Chapter 16. Rule 12 - Sourcing Goods from North-East Regional and Kutch District
Chapter 17. Rule 12A - Facilities of Large Taxpayers
Chapter 18. Rule 12AA - Deterrent Measures against Evaders of duty and Credit
Chapter 19. Rule 13 - Deemed Credit
Chapter 20. Rule 14 - Recovery of Credit wrongly taken
Chapter 21. Rule 15 - Confiscation and Penalty
Chapter 22. Rule 15A - General Penalty
Chapter 23. Rule 16 - Supplementary Provision
Appendix I - Important provisions from the Act and the Rules and Important Notifications
(A) Cenvat Credit Rules, 2004
(B) Central Excise Act, 1944 (Extracts)
(C) Central Excise Rules, 2002 (Extracts)
(D) Service Tax Rules, 1994 (Extracts)
(E) Export of Services Rules, 2005
(F) Important Notifications
Appendix II - Recommended Forms
Appendix III - Important Departmental Clarifications
Appendix IV - Accounting Treatment of CENVAT Credit
Subject Index
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