CENVAT CREDIT RULES, 2004
1. Short title, extent and commencement
2. Definitions
3. CENVAT credit.
4. Conditions for allowing CENVAT credit.
5. Refund of CENVAT credit.
6. Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services
7. Manner of distribution of credit by input service distributor.
8. Storage of input outside the factory of the manufacturer.
9. Documents and accounts.
9A. Information relating to principal inputs.
10. Transfer of CENVAT credit.
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.
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.
16. Supplementary provision.
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