JKNP & ASSOCIATES

1. Short title, extent and commencement.-

(1) These rules may be called the CENVAT Credit Rules, 2004.

(2) They extend to the whole of India: Provided that nothing contained in these rules relating to availment and utilization of credit of service tax shall apply to the State of Jammu and Kashmir.

(3) They shall come into force from the date of their publication in the Official Gazette.