Modvat - Amendment of Modvat Rules - Central Excise - 13/93-CX.8

Modvat - Amendment of Modvat Rules Circular No. 13/93-CX.8 Dated 2-11-1993 [From F.No. 264/1/93-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Modvat - Amendment of Modvat Rules. Reference is invited to Notification No. 8/93-C.E. (N.T.), dated 2-11-1993 amending Rules 57G, 57D, 57F and 57H of the Central Excise Rules, 1944 as per the decision taken in the Collectors' Conference held on 8th and 9th July, 1993. The amendments to Rule 57G seek to avoid the denial of Modvat credit on procedural grounds. 2. Since no permission is any longer required under Rule 57F(2) for taking out intermediate goods for jobwork, Board's letter F.No.B. 21/3/86-TRU, dated 20-6-1986, is accordingly modified. Para 1 of the "procedure for movement of goods under Rule 57F(2)" is now applicable solely for Notification 214/86. Simultaneously the Annexure-I to the circular giving the format of the application for permission under Rule 57F(2) and/or Notification 214/86 [1986 (25) E.L.T. T46 refers] has been modified in so far as it relates to Rule 57F(2). The modified Annexure I is also being forwarded simultaneously with the notification. ANNEXURE-I Intimation letter to remove inputs or partially processed goods Collectorate : Division : Range : 1. Date of Intimation 2. Name and address of the Assessee with Reg. No. (Details of Central Excise Registered held for manufacture of excisable commodities to be given). 3. Details of inputs or raw materials or semi-finished goods supplied to the job worker for the further manufacture or processing or operation and Chapter Heading/sub-heading of the material. 4. Nature of manufacture/process/operation to be done. (A separate sheet may be added if necessary.) 5. Whether the raw materials or semi-finished goods are supplied directly to the job worker without first bringing the materials to the factory of the applicant manufacturer. 6. Whether there is any possibility of transit loss (if so quote the percentage). 7. The Name, Address and Licence No. if any, of the person/undertaking the above manufacture/process/operation. 8. Description with Chapter Heading Nos. of the resultant goods after process. 9. Whether the goods after process are liable to duty ? 10. Whether the waste or scrap if any arising during the above manufacture/process/operation would be returned to the factory or not. Place :     Date : Signature of the applicant and status.