Receipt of goods under Rules 51A and 173H - Regarding - Central Excise - 47/88-CX.6

Receipt of goods under Rules 51A and 173H - Regarding Circular No. 47/88-CX.6 Dated 10-6-1988 [From F. No. 212/25/86-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Receipt of goods under Rules 51A and 173H - Regarding. References and representations have been received by the Board pointing out difficulties experienced in furnishing duty paying documents in certain cases while receiving goods under Rule 51A or Rule 173H. 2. The matter has been examined by the Board. It is observed that Rules 51A and 173H apply only to duty paid goods. As such it is imperative that duty paying documents should accompany these goods as proof of the fact that the goods are duty-paid. However, in some cases where the goods are required to be brought into the factory for being remade, refined, reconditioned, repaired or for being subjected to any similar process in the factory, genuine difficulties may arise in furnishing the duty paying documents (e.g. if the goods are very old etc.). In such exceptional cases the Collectors may exercise their discretion and exempt an assessee from furnishing duty paying documents if they are otherwise satisfied that the goods are duty paid. It may be mentioned that such relaxations should not be granted as a rule and the Collectors should exercise their discretion very sparingly. It may be noted that such relaxations would apply only in respect of cases where goods are proposed to be brought into the factory under Rules 51A and 173H purposes of being re-made, refined, reconditioned, repaired etc. 3. Clarifications have also been sought by a number of Collectors as to whether Rules 51A and 173H permit receipt even of those goods which have not been manufactured in that particular factory. As regards rule 51A there is no restriction that the goods proposed to be brought in should have been manufactured in the same factory. As regards rule 173H Notification No. 14/88-C.E. (N.T.), dated 24-5-1988 has since been issued to remove any doubts in this regard. In other words, Rules 51A and 173H permit entries of duty paid goods whether manufactured in that factory or not. 4. A suitable trade notice may be issued for the benefit of the Trade.