CENTRAL EXCISE NOTIFICATION
N.T. SERIES
-COPY OFNOTIFICATION
NO.29/2010-CENTRAL EXCISE (N.T.)
Dated 24th September, 2010
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), the Central Government hereby makes the following
rules further to amend the CENVAT Credit Rules, 2004, namely:-
1. (1) These rules may be called the CENVAT Credit (Fifth Amendment) Rules, 2010.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the CENVAT Credit Rules, 2004, in rule 2, in clause (a), after sub-clause (C), the following
sub-clause shall be inserted, namely:-
“(D) components, spares and accessories of motor vehicles, dumpers or tippers, as the case
may be, used to provide taxable services as specified in sub-clauses (B) and (C);”
Sd/-
(Prashant Kumar)
Under Secretary to the Government of India
F.No.354/33/2009-TRU (Pt.1)
Issued by:
Ministry of Finance
(Department of Revenue)
New Delhi
