1 Short title, extent and commencement
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2 Definitions
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3 CENVAT credit
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4 Conditions for allowing CENVAT credit
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5 Refund of CENVAT credit
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5A Refund of CENVAT credit to units in specified areas
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5B Refund of CENVAT credit to service providers providing services taxed on reverse charge basis
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6 Obligation of manufacturer or producer of final products and a provider of output services
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7 Manner of distribution of credit by input service distributor
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7A Distribution of credit on inputs by the office or any other premises of output service provider
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7B. Distribution of credit on inputs by warehouse of manufacturer
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8 Storage of input outside the factory of the manufacturer
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9 Documents and accounts
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9A Information relating to principal inputs
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10 Transfer of CENVAT credit
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10A Transfer of CENVAT credit of additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act.
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11 Transitional provision
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12 Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim
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12A Procedure and facilities for large taxpayer
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12AA Power to impose restrictions in certain types of cases
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12AAA Power to impose restrictions in certain types of cases
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13 Power of Central Government to notify goods for deemed CENVAT credit
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14 Recovery of CENVAT credit wrongly taken or erroneously refunded
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15 Confiscation and penalty
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15A General penalty
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16 Supplementary provision
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