FCA, FCS, LLB, B.Com (Hons)
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- (a) in rule 9, in sub-rule (1), after the words “uses excisable goods” the words “or an importer who issues an invoice on which CENVAT Credit can be taken,” shall be inserted;
- (b) in rule 11, in sub-rule (7), -
- (i) the first proviso shall be omitted;
- (ii) in the second proviso, for the words „Provided further‟ the words, “Provided” shall be substituted.