CENVAT Credit Rules, 2004
 

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Rule No. Particulars
1   Short title, extent and commencement
2   Definitions
3   CENVAT Credit
4   Conditions for allowing CENVAT Credit
5   Refund of CENVAT Credit
5A   Refund of CENVAT Credit to units in specified areas.
5B   Refund of CENVAT Credit to service providers providing services taxed on reverse charge basis.
6   Obligation of a manufacturer or producer of final products and a provider of output service.
7   Manner of distribution of credit by Input Service Distributor
7A   Distribution of credit on inputs by the office or any other premises of output service provider
8   Storage on input outside the factory of the manufacturer.
9   Documents and accounts.
9A   Information relating to principal inputs
10   Transfer of CENVAT Credit.
10A   Transfer of CENVAT credit of additional duty leviable under sub-section (5) of section (3) of the Customs Tariff Act.
11   Transitional provision.
12   Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim.
12A   Procedure and facilities for large taxpayer.
12AAA   Power to impose restrictions in certain types of cases.
13   Power of Central Government to notify goods for deemed CENVAT Credit.
14   Recovery of CENVAT credit wrongly taken or erroneously refunded.
15   Confiscation and penalty.
15A   General penalty.
16   Supplementary provision.
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