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