PARTICULARS

PAG
E
NO

1.excise:

Preview of excise
Definition of goods
Concept of captive consumption
Definition of india and manufacturing
Excisable goods and dutiable goods
Concept of Manufacturer and rate of duty

Rules of interpretation
Valuation methods(mrp, transaction)
rule 8 (Valuation of captively consumed goods)

rule 4 (Price not available at time of removal)

Concept of place of removal
rule 5 (Place of delivery and removal is not same)
rule7 (DEPOT OR CONSIGNMENT TRANSFER)
RELATED PARTY{SEC 4(3)(b)}
Rule 9 (buyer and seller are related u/s 4(3)(b)(ii)/(iii)/(iv)
Rule 10 (buyer and seller are related u/s 4(3)(b)(i)
Rule 6 (price paid is not sole consideration)
Valuation of additional consideration
Central excise rules 2002(rule 4,and rule 5)
RULE 20(WAREHOUSING) OF C.E.R 2002
RULE 8 (MANNER OF PAYMENT) OF C.E.R 2002
RULE 7 (PROVISIONAL ASSESSMENT) OF C.E.R 2002
RULE 10 (REGISTERS IN EXCISE) OF C.E.R 2002
RULE 21 (REMISSION OF EXCISE DUTY) OF C.E.R 2002
RULE 9 (REGISTRATION) OF C.E.R 2002

1
2
3
5
6
8&9
12
14
20
21
23
24

26
28
30
31
31
34
39
40
43
44
47
49
49
53
REGISTRATION CRITERIA
56
RULE 12 (EXCISE RETURN)
RULE 15 (COMPOUNDED LEVY SCHEME & DUTY BASED ON 58
PRODUCTION CAPACITY SCHEME (SEC 3A)
60
RULE 22 (ACCESS OVER REGISTERED PREMISES) OF C.E.R 2002
60
RULE 23 (POWER TO STOP & SEARCH) OF C.E.R 2002

CENVAT CREDIT RULES 2004

61
62
63
63
64
65
67

CONCEPT OF SPECIFIC EXEMPTION

69

WITHDRAWAL OF EXEMPTION {RULE 3(2) AND RULE 3(3)}

REVERSAL OF CREDIT {(RULE 3(5) & RULE 3(5A)}
RULE 3(5A)(a) {REVERSAL OF CREDIT AFTER PARTIAL USE}
RULE 3(5A)(b) {REVERSAL OF CREDIT AS WASTE OR SCRAP}
RULE 3(5B)
RULE 3(5C) AND RULE 3(6)
ELIGIBILITY OF CREDIT (RULE 4):RLUE 4(1): CREDIT OF INPUT
RLUE 4(2): CREDIT OF CAPITAL GOODS
RLUE 4(3): OWNERSHIP IS NOT REQUIRED
RLUE 4(4): CREDIT VS. DEPRICIATION
RLUE 4(5): GOODS SENT FOR JOB WORK
RLUE 4(6): GOODS SOLD FROM JOB WORKERS PREMISES
RLUE 4(7): CREDIT OF INPUT SERVIC E
DISTRIBUTION OF CREDIT:RULE 7: INPUT SERVICE DISTRIBUTOR
RULE 7A: CREDIT OF INPUT AND CAPITAL GOODS
RULE 10 (DISTRIBUTION OF CREDIT)
RULE 10A (DISTRIBUTION OF SPECIAL CVD)
RULE 3(1) {DUTIES/TAXES ELIGIBLE FOR CREDIT}
RULE 3(4) ALONG WITH RULE 3(7)
RULE 3(4) {UTILISATION OF CREDIT}
RULE 16{GOODS SENT FOR

73
75
75

RULE 24 (POWER TO SEIZE OT DETAIN) OF C.E.R 2002

RULE 25 (PENALTY AND CONFISCATION) OF C.E.R 2002
RULE 26 (PENALTY) OF C.E.R 2002
RULE 27 (GENERAL PENALTY) OF C.E.R 2002
DIFFERENCE B/W VALUATION AND CENVAT AUDIT
EXCISE AUDIT

76
79
80
81
81
84
84
84
85
85
86
87
87
88
88
90
95
98

REMAKE/REVERIFICATION/REPROCESSING}

Of c.e.r 2002
RULE 5(REFUND OF DUTY/TAX PAID ON INPUT &
INPUTSERVICE)
RULE 12 (AREA BASED EXEMPTION)

100
104

 RULE 5B (REFUND UNDER REVERSE CHARGE MECHANISM) 104

105
OPTIONS UNDER RULE 6
113
LIST OF EXEMPT GOODS AND EXEMPT SERVICES

ADDITIONAL POINTS FOR RULE 6

DEFINITION OF CAPITAL GOODS
DEFINITION OF INPUTS
DEFINITION OF INPUT SERVICE
RULE 14 (RECOVERY OF CREDIT)
RULE 15 (PENALTY)
RULE 15(A) {GENERAL PENALTY}
RULE 13 (DEEMED CENVAT CREDIT)
RULE 9 (DOCUMENTS)
RULE 11 (TRANSITION RULE)
SMALL SCALE INDUSTRIES
CENVAT CREDIT IN SSI
BRANDED GOODS
END USE EXEMPTION
EXPORT EXEMPTION
EXPORT PROCEDURE
MANUFACTURER EXPORTER & MERCHANT EXPORTER

&114
121
122
125
127
129
130
130
131
131
133
134
141
145
153
156
159
162
&163

2. CUSTOM : SEC 12 (GOODS ENTERING IN INDIA)

166

ADDITIONAL DUTY OF CUSTOMS U/S 3(1) & 3(3)

168

ADDITIONAL DUTY OF CUSTOMS U/S 3(5)

168

CALCULATION OF CVD

171

Valuation

175

Additional adjustments

181

Goods imported as a set of different articles (sec 19)

184

Conditions of transaction value (rule 3)

185

Valuation of Identical goods

188

Deductee value (rule 7)

189

 Computed value (rule 8)

191

Residual value (rule 9)

191

Additional ground for rejection (rule 12)

192

High sea sale

193

Relaxation :

Duty on pilfered goods (sec 13)

Abatement on damage goods (sec 22)
Remission of custom duty (sec 23)
Relaxation on denatured or mutilated goods (sec24)
Arrival of goods (sec 29)
Igm / ir
Transit (sec53) vs. transshipment (sec 54)
Icd (inland container depot)
Boat note and costal goods
Goods imported In india
Time limit to store goods in warehouse (sec 61)
Custom bonded warehouse
Warehousing bond

195
196
196
197
198
199
200
201
202
203
208
211
212