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Schedule – Taxation Laws (Amendment) Act,2006

Taxation Laws (Amendment) Act,2006


(See Section 39)

Provision of the Central Excise Rules,2002 to be amended Amendment Period of effect of amendment (1) (2) (3) Rule 16 of the Central Excise Rules,2002 as published vide notification No. G.S.R. 143(E), dated the 1st March,2002 In the Central Excise Rules,2002, in Rule 16, after sub-rule (3), the following provisos shall be inserted, namely:-‘Provided that for the purposes of this rule, “assessee” shall include wire drawing unit, which has cleared the goods on payment of an amount equal to the duty at the rate applicable to drawn wire on the date of removal and on the value determined under relevant provisions of the Act and the rules made thereunder: Provided further that the amount paid under the first proviso shall be allowed as CENVAT credit as if it was duty paid by the assessee who removes the goods.’. 29th day of May,2003 to 8th day of July,2004 (both days inclusive)

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Taxation Laws (Amendment) Act,2006

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