CENVAT Credit Rules, 2004

2 Definitions
3 CENVAT credit
4 Conditions for allowing CENVAT credit
1 Short title, extent and commencement
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 manufacturer or producer of final products and a provider of output services
7A Distribution of credit on inputs by the office or any other premises of output service provider
9 Documents and accounts
12A Procedure and facilities for large taxpayer
12AA Power to impose restrictions in certain types of cases
7 Manner of distribution of credit by input service distributor
8 Storage of input outside the factory of the manufacturer
9A Information relating to principal inputs
7B. Distribution of credit on inputs by warehouse of manufacturer
10 Transfer of CENVAT credit
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
13 Power of Central Government to notify goods for deemed 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
14 Recovery of CENVAT credit wrongly taken or erroneously refunded
15A General penalty
15 Confiscation and penalty
16 Supplementary provision
12AAA Power to impose restrictions in certain types of cases