Central Excise Rules - 9th Amendment - 28/95 - Central Excise - Non Tariff

Central Excise Rules - 9th Amendment Notification No. 28/95-C.E. (N.T.) Dated 29-6-1995 In exercise of the powers conferred by section 37 of the Central Excises and Salt 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 (Ninth Amendment) Rules, 1995 . (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944 (hereinafter referred to as the said rules), in rule 57A, —- (i) in sub-rule (1), after the words "goods used in or in relation to the manufacture of the said final products", the following shall be inserted, namely :- "whether directly or indirectly and whether contained in the final product or not"; (ii) in the explanation to sub-rule (1), after clause (d) and before the portion "but does not include —-" the following shall be inserted, namely :- "(e) accessories of the final product cleared alongwith such final product, the value of which is included in the assessable value of the final product,". 3. In the said rules, in rule 57(F), in sub-rule (1), —- (i) for the words, figures and letter "allowed under rule 57A may", the words, figures and letter "allowed under rule 57A" shall be substituted; (ii) in clause (i), for the words, "be used in", the words "may be used in" shall be substituted; (iii) in sub-clause (ii), the words "as if such inputs have been manufactured in the said factory" shall be omitted; (iv) for the proviso, the following proviso shall be substituted, namely :- "Provided that where the inputs are removed from the factory for home consumption on payment of duty of excise, such duty of excise shall be the amount of credit that has been availed in respect of such inputs under rule 57A". 4. In the said rules, in rule 57G, in sub-rule (2), —- (i) after the first proviso, the following proviso shall be inserted, namely :- "Provided further that the manufacturer shall not take credit after six months of the date of issue of any of the documents specified in first proviso to this sub-rule :"; (ii) in the third proviso, for the words "Provided further that", the words "Provided also that" shall be substituted.