Short title extent and commencement
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Definitions
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Cenvat Credit.
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Conditions for allowing Cenvat Credit
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Refund of Cenvat Credit
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Refund of Cenvat credit to units in specified areas
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Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services.
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Manner of distribution of credit by input service distributor
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Distribution of credit on inputs by the office or any other premises of output service provider
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Storage of input outside the factory of the manufacturer
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Documents and accounts
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Information relating to principal inputs
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Transfer of CENVAT credit
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Transitional provision
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Special dispensation in respect of inputs manufactured in factories located in specified areas
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Procedure and facilities for large taxpayer
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Power to impose restrictions in certain types of cases
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Power of Central Government to notify goods for deemed CENVAT credit
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Recovery of CENVAT credit wrongly taken or erroneously refunded
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Confiscation and penalty
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General penalty
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Supplementary provision
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