News Flash
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letter to trade and industry associations inviting suggestions for budget 2018-19 has been issued and suggestions may be sent latest by 25th November 2017click here
  • IGST Rules, 2017 as amended upto 15/11/2017 have been uploaded
  • Letters regarding delivery and upgradation of IT infrastructure
  • Circular issued for manual filing and processing of refund claims in respect of zero-rated suppliesclick here
  • Notifications and Orders issued to implement the recommendations of the GST Council made in its 23rd meeting held on 10.11.2017.
  • Applications are invited for the post of Deputy Secretary/Director(ICD) and Deputy Secretary/Director(Drawback)click here
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
  • Field formations are requested to view the GST Performas with comments from GST-Policy wing on ‘www.cbecddm.gov.in/MIS/GSTHome/Feedback’ (after login into MIS) and give Feedback.
  • Decisions relating to Services in 23rd GST Council meeting at Guwahaticlick here
  • Changes in GST/IGST rate and clarifications in respect of GST rate on certain goods as approved by GST Council on 10.11.2017click here
  • Press Release On Changes recommended in Composition Scheme.click here
  • CBEC Press Release On GST Rate Changes.click here
  • Press release with respect to policy issues recommended in 23rd GST Council Meeting.click here
  • " Circulars on deemed export supplies from DTA to EOU/EHTP/STP/BTP Units and due date for generation of FORM GSTR-2A and FORM GSTR-1A issued"Click Here
  • Details of Vendors providing E-seals to exportersclick here
  • VPNoBB at Field Formations with less than 5 users/AIOs to be upgraded to 2 Mbps
  • REVISION OF PENSION CASES OF PRE-2016 PENSIONERS
  • Notification issued extending the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
  • Application of 'own merit' rule for determining seniority of Superintendents in Zones under CBEC -reg.click here
  • Two days course on Prevention of Wildlife Trafficking for the officers of CBEC of the rank of AC/DC/JC/Addl Commissioners and Commissioners of CBEC on 27th and 28th November, 2017click here
  • Notification for waiving late fee on delayed filing of FORM GSTR-3B for Aug & Sep, 2017 issued
  • UPS upkeep & maintenance activityclick here
  • Circular clarifying movement of goods on approval basis has been issued.click here
  • Circular on Authorized officer for enrollment of Goods and Services Tax Practitioner has been issued.click here
  • List of ports and ICDs wherein e-seal readers are to be provided by the vendors-.click here
  • Incase of any LAN-WAN issues please call 18002662232/18001214560 or mail Saksham.Seva@icegate.gov.in
View all

Section 83 of The Finance Act, 2005

83. Amendment of rule 6 of the CENVAT Credit Rules, 2001.-

(1) In the CENVAT Credit Rules, 2001, made by the Central Government in exercise of the powers conferred by section 37 of the Central Excise Act, rule 6 thereof as published in the Official Gazette vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. G.S.R. 445(E), dated the 21st June, 2001 shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified in column (2) of the Fifth Schedule on and from the corresponding date specified in column (3) of that Schedule against the rule specified in column (1) of that Schedule.

        (2) Any action taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 1st day of July, 2001 and ending with the 28th day of February, 2002 under the rule as amended by sub-section (1), shall be deemed to be, and always to have been, for all purposes, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times, and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority --

        (a) no suit or other proceedings shall be instituted, maintained or continued in any court, tribunal or, as the case may be, other authority against the Central Government or Central Excise Officer for recovery of the amount under the rule as amended by sub-section (1) and no enforcement shall be made by any court, tribunal or other authority of any decree or order for the non-recovery of the said amount, as if the amendments made by that sub-section had been in force at all material times;

        (b) recovery shall be made of the amount which has not been paid but which would have been paid as if the amendment made by sub-section (1) had been in force at all material times, within a period of thirty days from the day on which the Finance Bill, 2005 receives the assent of the President.

        (3) Notwithstanding the supersession of the CENVAT Credit Rules, 2001 referred to in sub-section (1), for the purposes of that sub-section, the Central Government shall have and shall be deemed to have the power to make rules with retrospective effect as if the Central Government had the power to make rules under section 37 of the Central Excise Act, retrospectively at all material times.

        Explanation. - For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.                           

Fifth Schedule
(See Section 83)
Provisions of the CENVAT Credit Rules, 2001 to be amended Amendment Period of effect of amendment

Rule 6 of the CENVAT Credit Rules, 2001 as published by notification No. G.S.R. 445(E), dated the 21st June, 2001 [31/2001-Central Excise (N.T.), dated the 21st June, 2001]

In the CENVAT Credit Rules, 2001, in rule 6, after sub-rule (3), the Explanation shall be numbered as Explanation 1 thereof; and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely :-

"Explanation 2. - If the manufacturer fails to pay the said amount, it shall be recovered along with interest in the same manner, as provided in rule 12, for recovery of CENVAT credit wrongly taken.".

1st day of July, 2001 to the 28th day of February, 2002 (both days inclusive).