16. Supplementary provision.-

(1) Any notification, circular, instruction, standing order, trade notice or other order issued under the CENVAT Credit Rules, 2002 or the Service Tax Credit Rules, 2002, by the Central Government, the Central Board of Excise and Customs, the 1[Principal Chief Commissioner of Central Excise or Chief  Commissioner of Central Excise, as  the case may be] or the 6[Principal  Commissioner of Central Excise or  Commissioner of Central Excise, as  the case may be], and in force at the commencement of these rules, shall, to the extent it is relevant and consistent with these rules, be deemed to be valid and issued under the corresponding provisions of these rules.

(2) References in any rule, notification, circular, instruction, standing order, trade notice or other order to the CENVAT Credit Rules, 2002 and any provision thereof or, as the case may be, the Service Tax Credit Rules, 2002 and any provision thereof shall, on the commencement of these rules, be construed as references to the CENVAT Credit Rules, 2004 and any corresponding provision thereof.

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Notes:-

1. Substituted vide Not. 23/2014 – Dated 6-8-2014