Central Excise Rules - 10th Amendment of 1996 - 39/96 - Central Excise - Non Tariff

Central Excise Rules - 10th Amendment of 1996

Notification No. 39/96-C.E.(N.T.)

Dated 26-12-1996

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following further amendment to the Central Excise Rules, 1944, namely :-

1. (i) These rules may be called the Central Excise (Tenth Amendment) Rules, 1996.

(ii) They shall come into force on the date of their publication in the Official Gazette.

2. In the said rules, in rule 57G, in sub-rule (2), for the second proviso, the following proviso shall be substituted, namely :-

"Provided further that the manufacturer shall not take credit after six months, and where the intermediate products manufactured by the use of inputs specified under rule 57J are received by the manufacturer, after nine months, of the date of issue of any of the documents specified in the first proviso to this sub-rule :".