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LLP_Winding_up_Rules_2012

Section / Rule Number Content


RULE 1. Short title, extent and commencement
RULE 2 Definitions
RULE 3. CENVAT credit
RULE 4. CENVAT credit in certain cases
RULE 5. CENVAT credit in exemption cases.
RULE 6. Conditions for allowing CENVAT credit
RULE 7. Refund of CENVAT Credit
RULE 8. Obligation of a manufacturer or producer of final products
RULE 9. Distribution of credit on inputs by warehouse of manufacturer
RULE 10. Storage of input outside the factory of the manufacturer
RULE 11. Documents and accounts
RULE 12. Annual return
RULE 13. Transfer of CENVAT credit
RULE 14. Transfer of CENVAT credit of additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act
RULE 15. Transitional Provisions
RULE 16. Recovery of CENVAT credit wrongly taken or erroneously refunded
RULE 17. Confiscation and penalty
RULE 18. General penalty
RULE 19. Power to impose restrictions in certain types of cases
RULE 20. Supplementary provision