Amendments to various rules of the Central Excise Rules, 1944 - 04/94 - Central Excise - Non Tariff

Amendments to various rules of the Central Excise Rules, 1944

Notification No. 4/94-C.E. (N.T.)

Dated 1-3-1994

In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944 (hereinafter referred to as the said rules), namely :-

1. (i) These rules may be called the Central Excise (First Amendment) Rules, 1994.

(ii) The rules 3, 5, 6, 7, 8, 12, 13, 14 and 15 shall come into force on, the date of their publication in the Official Gazette and the rules 2, 4, 9, 10 and 11 shall come into force on 1st day of April, 1994.

2. For rule 52A of the said rules, the following rule shall be substituted, namely: -

"52A. Goods to be delivered on an invoice. -(1) No excisable goods shall be delivered from a factory or a warehouse except under an invoice signed by the owner of the factory, or his authorised agent:

Provided that when the excisable goods, other than those to which the provisions of Chapter VII-A apply, are removed on payment of duty such invoice shall be required to be countersigned by the proper officer.

Explanation. - In this rule, and in any other rule, where the term invoice or gatepass, as the case may be, is used it shall mean -

(i) assessee's own document such as invoice, challans, advice or other document of similar nature generally used for sale or removal of excisable goods and which shall contain all the particulars as required under the said Act or in these rules; or

(ii) such other form as the Central Board of Excise and Customs may notify.

(2) The invoice shall be made out in quadruplicate. The original copy shall be for the buyer, the duplicate for the transporter, the triplicate shall be sent along with the RT 12 return or similar return prescribed under these rules and the quadruplicate shall be retained by the manufacturer. The manufacturer may make extra copies of the invoice for his own use and each such extra copy shall be clearly marked with its sequential number. The duplicate copy shall be produced by the transporter on demand by any officer while the goods are en route to such destination from the factory:

Provided that in respect of removal of excisable goods consumed within the factory for manufacture of other goods in a continuous process, the manufacturer may make out a single invoice, at the end of the day:

Provided further that for any excisable goods, other than those to which the provisions of Chapter VII-A apply, the invoice shall be presented to the proper officer for counter-signature at least one hour before the actual removal of goods from the factory. After counter-signature the proper officer shall return all the copies of the invoice to the manufacturer except the triplicate required for his record.

(3) The copies of the invoice shall be marked at the top in bold capital letters in the following manner, namely :-

(i) the original copy shall be marked as ORIGINAL FOR BUYER;

(ii) the duplicate copy shall be marked as DUPLICATE FOR TRANSPORTER (to be used for taking credit under rule 57G);

(iii)   the triplicate copy shall be marked as TRIPLICATE FOR CENTRAL EXCISE; and

(iv)   the quadruplicate copy shall be marked as QUADRUPLICATE FOR ASSESSEE.

(4) If all the packages comprising a consignment are despatched in one lot at any one time, only one invoice shall be made out in respect of the consignment. If, however, a consignment is split up into two or more lots each of which is despatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each such lot. In case a consignment is loaded on more than one vehicle, vessel, pack animal or other means of conveyance which do not travel together but separately or at intervals, a separate invoice shall be made out in respect of each vehicle, vessel, pack animal or other conveyance.

(5) Invoice shall be maintained in two sets -

(i) one for clearance for home consumption; and

(ii) the other for clearances for export.

(6) Each invoice shall bear a printed serial number running for the whole year beginning on the 1st January of each year. Only one invoice book of each type shall be used by a factory for removal of excisable goods at any one time unless otherwise specially permitted by the Collector in writing.

(7) Each foil of the invoice book shall be authenticated by the owner or working partner or Managing Director/Company Secretary, as the case may be, before being brought into use by the manufacturer. The serial number of the invoice, before being brought into use, shall be intimated to the Assistant Collector of Central Excise and dated acknowledgment of receipt of such intimation shall be retained by the manufacturer.

(8) If any person -

(a) carries or transports excisable goods from a factory or warehouse without a valid invoice, or

(b) while carrying or removing such goods from a factory or warehouse does not on request by an officer, forthwith produce a valid invoice, or

(c) enters any particulars in the invoice which are, or which he has reason to believe to be false, he shall be liable to a penalty not exceeding three times the value of the excisable goods in respect of which any contravention of the nature referred to in clauses (a), (b) or (c) has been committed and such excisable goods shall be liable to confiscation.".

3. In rule 57A, in the Explanation, -

(i)  in clause (a), after the words "the manufacture of final products,", the word "and" shall be omitted;

(ii) in clause (b), after the words "materials,", the word "and" shall be inserted;

(iii) after clause (b), the following clause shall be inserted, namely :-

"(c) inputs used as fuel,".

4. In rule 57G of the said rules, for the first proviso to sub-rule (2), the following proviso shall be substituted, namely :-

"Provided that no credit shall be taken unless the inputs are received in the factory under the cover of an invoice, issued under rule 52A, an AR-1, or Bill of Entry or any other document as may be prescribed by the Central Government by notification in the Official Gazette in this behalf evidencing the payment of duty on such inputs."

5.  In rule 57H of the said rules,-

(i)  before the existing sub-rule (1), the following sub-rules shall be inserted, namely :-

"(1) Notwithstanding anything contained in rule 57G, the Assistant Collector of Central Excise may allow credit of the duty paid on inputs received by a manufacturer immediately before obtaining the dated acknowledgment of the declaration made under the said rule if he is satisfied that-

(a) such inputs are lying in stock, or are received in the factory, on or after the 1st day of March, 1994, or

(b) such inputs are used in the manufacture of final products which are cleared from the factory on or after the 1st day of March, 1994,

and that no credit has been taken by the manufacturer in respect of such inputs under any other rule or notification:

Provided that no credit under this sub-rule shall be allowed in respect of inputs received, or declaration made under rule 57G, on or after the 1st day of April, 1994:

Provided further that such inputs are not used in the manufacture of final product which is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty.

(1A) In the case of inputs, namely, paper and paperboard falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), where a manufacturer has, prior to the 1st day of March, 1994, taken the credit of the specified duty at the rate of eight hundred rupees per tonne in terms of the erstwhile Notification No. 177/86-Central Excises, dated 1st March, 1986, the Assistant Collector may allow credit equivalent to the difference between the actual duty paid per tonne and eight hundred rupees, if he is satisfied that -

(a) such inputs are lying in stock on the 1st day of March, 1994, or

(b) such inputs are used in the manufacture of final products which are cleared from the factory on or after the 1st day of March, 1994:

Provided that no credit under this sub-rule shall be allowed in respect of such inputs on or after the 1st day of April, 1994 :

Provided further that such inputs are not used in the manufacture of final product which is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty.";

(ii) the existing sub-rule (1) shall be re-numbered as (1B).

6. In Chapter V of the said rules, after section AAA, the following section shall be inserted, namely:-

"AAAA. CREDIT OF DUTY PAID ON CAPITAL GOODS USED BY THE MANUFACTURER OF SPECIFIED GOODS

57Q. Applicability. — (1) The provisions of this section shall apply to finished excisable goods of the description specified in the Annexure below (hereinafter referred to as the "final products") for the purpose of allowing credit of specified duty paid on the capital goods used by the manufacturer in his factory and for utilising the credit so allowed towards payment of duty of excise leviable on the final products, or as the case may be, on such capital goods, if such capital goods have been permitted to be cleared under rule 57S, subject to the provisions of this section and the conditions and restrictions as the Central Government may specify in this behalf:

Provided that credit of specified duty in respect of any capital goods produced or manufactured -

(a) in a free trade zone and used for the manufacture of final products in any other place in India; or

(b) by a hundred per cent export-oriented undertaking or by a unit in an Electronic Hardware Technology Park and used for the manufacture of final products in any place in India,

shall be restricted to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the Customs Tariff Act, 1975 (51 of 1975) equivalent to the duty of excise paid on such capital goods.

Explanation. - For the purposes of this section, -

(1) "capital goods" means -

(a)  machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products;

(b) components, spare parts and accessories of the aforesaid machines, machinery, plant, equipment, apparatus, tools or appliances used for aforesaid purpose; and

(c) moulds and dies, generating sets and weigh-bridges used in the factory of the manufacturer.

(2) "specified duty" means duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975).

(2) Notwithstanding anything contained in sub-rule (1), no credit of the specified duty paid on capital goods shall be allowed if such duty has been paid on such capital goods before the 1st day of March, 1994.

ANNEXURE

All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely: -

(i)  all goods falling under Chapter 24, 56, 57, 58, 60, 61, 62 or 63;

(ii) all goods falling under heading Nos. 36.05, 37.06, 50.02, 50.03, 51.01, 51.02, 51.04, 51.06, 51.07, 51.08, 52.01, 52.02, 52.05 to 52.12, 53.02, 53.05 to 53.08, 54.08 to 54.12 and 55.07 to 55.12;

(iii) all goods falling under sub-heading Nos. 5001.10, 5301.10, 5301.20, 5301.90, 5303.10, 5303.20 and 5303.90.

57R. Credit of duty not to be allowed or denied or varied in certain circumstances and adjustment in duty credit. - (1) Credit of the specified duty paid on the capital goods (other than those cleared either to a unit in free trade zone or to a hundred per cent export-oriented undertaking or to a unit in an Electronic Hardware Technology Park) shall not be allowed if such capital goods are used exclusively for production of a final product which is exempt from the whole of the duty of excise leviable thereon (other than a final product which is exempt from the whole of the duty of excise leviable thereon under any notifica­tion where exemption is granted based upon the value or quantity of clearances made in a financial year) or is chargeable to nil rate of duty:

Provided that the credit shall also not be allowed in respect of the components, spare parts and accessories of such capital goods which are used for the aforesaid purposes.

(2) Credit of the specified duty allowed in respect of any capital goods shall not be denied or varied on the ground that any intermediate products have come into existence during the course of manufacture of the final product and that such intermediate products are for the time being exempt from the whole of the duty of excise leviable thereon or chargeable to nil rate of duty :

Provided that such intermediate products are specified as final products in Annexure to rule 57Q.

(3) No credit of the specified duty paid on the capital goods shall be allowed if such capital goods are acquired by a manufacturer on lease, hire-purchase, loan or by any other transaction other than direct purchase, whereby the property in the said capital goods is not transferred to such manufacturer.

(4) If specified duty paid on any capital goods, in respect of which credit has been allowed under rule 57Q, is varied subsequently due to any reason resulting in payment of refund to, or recovery of more duty from the manufacturer or importer, as the case may be, of such capital goods, the credit allowed shall be varied accordingly by adjustment in the credit account maintained under sub-rule (5) of rule 57T or in the accounts maintained under rule 9 or sub-rule (1) of rule 173G, or if such adjustment is not possible for any reason, by cash recovery from or, as the case may be, refund to the manufacturer availing of the credit under rule 57Q.

(5) No credit of the specified duty paid on the capital goods shall be allowed, if such manufacturer claims depreciation under section 32 of the Income-tax Act, 1961 (43 of 1961) on that part of value of capital goods which represents the amount of specified duty paid on such capital goods.

57S. Manner of utilisation of the capital goods and the credit allowed in respect of duty paid thereon. — (1) The capital goods in respect of which credit of specified duty has been allowed under rule 57Q, may -

(i) be used in the factory of the manufacturer of the final products; or

(ii) be removed, after intimating the Assistant Collector of Central Excise, having jurisdiction over the factory and after obtaining dated acknowledgment of the same, from the factory for home consumption or for export on payment of appropriate duty of excise leviable thereon or for export under bond, as if such capital goods have been manufactured in the said factory:

Provided that where the capital goods are removed from the factory for home consumption on payment of duty of excise, or for export on payment of duty of excise, such duty of excise shall in no case be less than the amount of credit that has been allowed in respect of such capital goods under rule 57Q.

(2) Credit of the specified duty allowed in respect of any capital goods may be utilised towards payment of duty of excise, -

(i) on any of the final products manufactured in the factory of the manufacturer in accordance with the declaration filed under sub-rule (1) of rule 57T; or

(ii) on the waste, if any, arising in the course of manufacture of the final products; or

(iii) on the capital goods themselves if such capital goods are removed under sub-rule (1).

(3) No part of the credit of duty allowed, shall be utilised save as provided in sub-rule (2) or, shall be refunded in cash or by cheque.

(4) On an application made by a manufacturer, the Collector may, subject to such conditions and limitations as he may impose, permit a manufacturer, having credit in his account in form R.G. 23C maintained under rule 57T and lying unutilised because of shifting of the capital goods, to another factory of the same manufacturer, to transfer the said unutilised credit in the account aforesaid maintained at the new factory.

57T. Procedure to be observed by the manufacturer. — (1) Every manufacturer intending to take credit of the duty paid on the capital goods under rule 57Q shall file a declaration with the Assistant Collector of Central Excise having jurisdiction over his factory, indicating the particulars of the capital goods, description of the final product manufactured in his factory and such other information as the said Assistant Collector may require, and shall obtain a dated acknowledgment of the said declaration:

Provided that the manufacturer shall also file a declaration in accordance with the provisions of sub-rule (1) of rule 57R to the said Assistant Collector to the effect that, such capital goods shall not be used exclusively for production of a final product which is exempt from the whole of the duty of excise leviable thereon (other than a final product which is exempt from the whole of the duty of excise leviable thereon under any notification where exemption is granted based upon the value or quantity of clearances made in a financial year) or is chargeable to nil rate of duty, and also that he shall not claim depreciation under section 32 of the Income-tax Act, 1961 on that part of the value of capital goods which represents the amount of specified duty paid on such capital goods:

Provided further that where a manufacturer was not in a position to make the declaration under sub-rule (1) and makes the declaration subsequently but within a period of one month or such further period as may be allowed by the said Assistant Collector for a maximum period of another two months from the date of receipt of the said capital goods in the factory, the Assistant Collector on sufficient cause being shown may condone the delay in filing the declaration.

(2) A manufacturer intending to take credit of the duty paid on the capital goods under rule 57Q shall intimate the particulars regarding full description of the capital goods along with brand name and identification marks or numbers if any; particulars of the gate pass or bill of entry, as the case may be; and any other particulars as the Collector may require, to the Jurisdictional Superintendent of Central Excise, as soon as may be, on receipt of such capital goods but before installation or use thereof, for the verification of the said goods with the duty paying document by the said Superintendent:

Provided that where a manufacturer has already installed or started using such capital goods prior to intimating under this sub-rule, the Assistant Collector of Central Excise may, on sufficient cause being shown by such manufacturer for not intimating the receipt of the capital goods to the said Superintendent, allow the intimation of receipt of such capital goods to be filed for the purpose of this sub-rule.

(3) A manufacturer who has filed the declaration under sub-rule (1) and obtained the acknowledgment, may, after verification of the said capital goods under sub-rule (2) carried out by the said Superintendent, take credit of specified duty paid on capital goods :

Provided that in respect of such capital goods no credit of specified duty shall be taken unless such capital goods are received in the factory premises of the manufacturer under the cover of a Gate Pass or a Bill of Entry or any other document as may be specified in the said rules, evidencing the payment of duty on such capital goods, and unless such goods are originally consigned to the manufacturer in the said duty paying documents by the manufacturer or exporter, as the case may be, of the said capital goods :

Provided further that, the Collector may allow, on sufficient cause being shown, the manufacturer to take credit of the specified duty on capital goods, paid by a contractor or job worker who undertakes the job of initial setting up, renovation, modernisation or expansion of the plan on behalf of the manufacturer of final products, subject to such proce­dure and conditions as the Collector may prescribe.

(4) Notwithstanding anything contained in sub-rule (2), in respect of the capital goods, manufactured by a manufacturer in his own factory, for the manufacture of final products, credit of duty of excise paid on such capital goods shall be allowed to be taken, subject to the verification of such capital goods by the Superintendent of Central Excise with the duty paying documents.

(5) A manufacturer of the final products shall maintain an account in form R.G. 23C, Parts I and II.

(6) A manufacturer of the final products shall submit to the Superintendent of Central Excise, the original documents evidencing the payment of duty along with extracts of Parts I and II of form R.G. 23C every month and the said Superintendent of Central Excise shall, after verifying their genuineness, deface such documents and return the same to the manufacturer.

57U. Recovery of credit wrongly availed of or utilised in an irregular manner. - (1) Where credit of the specified duty paid on capital goods under rule 57Q has been taken on account of an error, omission or mis-construction, on the part of an officer or a manufacturer, or an assessee, the proper officer may, within six months from the date of such credit, serve notice on the manufacturer or the assessee who has taken such credit requiring him to show cause why he should not be disal­lowed to such credit and where the credit has already been utilised, why the amount equivalent to such credit should not be recovered from him:

Provided that where such credit has been taken on account of wilful mis-statement, collusion or suppression of facts on the part of a manufacturer or an assessee, the provisions of this sub-rule shall have effect as if for the words " six months" the words "five years" were substituted.

Explanation. - Where the service of the notice is stayed by an order of the Court, the period of such stay shall be excluded from computing the aforesaid period of six months or five years, as the case may be.

(2) The proper officer, after considering the representation, if any, made by the manufacturer or the assessee on whom notice is served under sub-rule (1) of this rule shall determine the amount of such credit to be disallowed (not being in excess of the amount specified in the show cause notice) and thereupon such manufacturer or assessee shall pay the amount equivalent to the credit disallowed, if the credit has been utilised, or shall not utilise the credit thus disallowed.

(3) If any capital goods in respect of which credit has been taken are not fully accounted for as having been disposed of in the manner specified in this section, the manufacturer shall, upon a written demand being made by the Assistant Collector of Central Excise, pay the duty leviable on such capital goods within 10 days of the notice of demand.".

7. In rule 100H of the said rules, for the figure and letter "57A" in both the places where they occur, the figures and letters "57A, 57Q" shall be substituted.

8. In rule 173C of the said rules, after sub-rule (11), the following sub-rule shall be inserted namely, -

"(12) Notwithstanding anything given above, the provisions of sub-rules (1) to (6) shall not be applicable in the case of goods falling within Chapter 27, all fibres, filament yarns and spun yarns falling within Chapters 51, 52, 53, 54 and 55 (except for Polyester Filament Yarns falling under heading Nos. 54.02 and 54.03) and glass and glassware falling under sub-heading Nos. 7002.10, 7002.20, 7003.00, 7004.10, 7004.20 & 7006.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and the assessee shall declare the value of such goods under Section 4 of the Act in the documents such as Gate pass as well as sales invoice, invoice-cum-challan or like documents used by him and determine the duty payable on such goods intended to be removed on the basis of such declared price:Provided that where the price thus declared on the Gate pass or other documents does not represent the value as determined under section 4 of the Act, the proper officer may, after further inquiry, as he may consider necessary, reassess the duty due and thereupon the assessee shall pay the deficiency, if any, by a debit entry in his account-current or in the case of excess payment take credit of the amount paid in excess in the manner prescribed in sub-rule (2) of rule 173-I."

9. In the said rules, for rule 173C, the following rules shall be substituted, namely :-

"173C. Procedure regarding valuation of goods assessable ad valorem. — (1) Every assessee who produces, manufactures or warehouses goods which are chargeable with duty at a rate dependent on the value of the goods and removes or clears such goods as provided in rules 9, 49, 144, 152 and 157, shall declare the value under section 4 of the Act of such goods in the documents such as sales invoice, invoice-cum-challan or like documents used by him for sale or removal of goods:

Provided that -

(i)  such documents shall indicate separately the value of goods under section 4 of the Act and the duty paid as provided under section 12A of the Act;

(ii) that such documents also contain a declaration of the price;

(iii) that such documents also indicate, wherever applicable, individually the central excise duty, other taxes, all discounts and other consideration if any, for the difference between the price and the value of the goods under section 4 of the Act;

(iv) that such documents also indicate the date and time of removal of the goods :

Provided further that where an assessee, -

(i)  sells goods to or through related persons as defined in section 4 of the Act; or

(ii) uses such goods for manufacture or production of other goods in his factory; or

(iii) removes such goods for free distribution; or

(iv) removes such goods in any other manner which does not involve sale; or

(v) removes goods of the same kind and quality from his factories located in the jurisdiction of different Collectors of Central Excise or Assistant Collectors of Central Excise, he shall file,

with the proper officer a declaration, in such form and in such manner and at such interval as the Central Board of Excise and Customs or Collector of Central Excise may require, declaring the value of the goods under section 4 of the Act, the duty and other elements constituting the price of such goods along with such other particulars as the Central Board of Excise and Customs or the Collector of Central Excise may specify.

(2) The assessee shall certify in each such document that the amount indicated in such document represents the price actually charged by him and that there is no additional consideration flowing directly or indirectly from such sales over and above what has been declared.

(3) The proper officer, duly empowered by the Central Government under section 14 of the Act, may, where he considers it necessary during the course of any enquiry in connection with the declaration made in the documents referred to in sub-rule (1) by an assessee, -

(a) require any person to produce or deliver any document or thing relevant to the enquiry; and

(b) examine any person acquainted with the facts and circumstances of the particulars declared in such documents or other records, in the manner provided in section 14 of the Act.

(4) The proper officer may after such further enquiry as he may consider, reassess following the provisions of section 11A of the Act and the assessee shall pay the deficiency, if any."

10. In the said rules, for rule 173CC, the following rule shall be substituted, namely :-

"173CC. Assessee may remove goods in certain cases pending approval by the proper officer of the classification list. — An assessee, -

(a) who is registered for the first time for the manufacture of excisable goods or for the storage of such goods in his warehouse and has filed the classification list, or

(b) who has manufactured new excisable goods for the first time and has filed the classification list may, after he has filed the list, or as the case may be, the revised list and pending approval of such list by the proper officer, remove such goods, on payment of duty on the basis declared in the list or, as the case may be, the revised list, and thereupon the duty paid on such goods shall be deemed to be the duty assessed provisionally under rule 9B and the proper officer shall direct and order provisional assessment as prescribed under rule 9B within thirty days of the filing of relevant classification list."

11. In rule 173G of the said rules, in the proviso to sub-rule (2), clause (v) shall be omitted.

12. In rule 173G of the said rules,-

(i)  in the sub-rule (2A), for the words, figures and letters "Form R.G. 23A, part II", the words, figures and letters "form R.G. 23A part II and form R.G. 23C part II" shall be substituted; and

(ii) in sub-rule (3), for the words, letters and figures "R.G. 23", the words, letters and figures "RG 23, and RG 23C" shall be substituted.

13. In rule 173Q of the said rules, in sub-rule (1), in clause (bb), -

(i)  after the words "final product", the words "or capital goods for use in the factory of the manufacturer of final product, as the case may be," shall be added;

(ii) for the word "inputs" wherever it occurs, the words "inputs or capital goods" shall be substituted;

(iii) for the words, letters and figures "Section AA of Chapter V of these rules", the words letters and figures "Section AA or AAA or AAAA of Chapter V of these rules" shall be substituted.

14. In rule 209 of the said rules, in sub-rule (i), in clause (bb), -

(i)  after the words "final products", the words "or in respect of capital goods for use in the factory of manufacturer of final product, as the case may be," shall be added;

(ii) for the words "inputs" wherever it occurs, the words "input or capital goods" shall be substituted; and

(iii) for the words, letters and figure "Section AA of Chapter V", the words, letters and figure "Section AA or AAA or AAAA of Chapter V" shall be substituted.

15. In Appendix I to the said rules, -

(i) in the "(I) list of Central Excise Forms", after Entry 55GGG the following entry shall be inserted, namely :-

(1)

(2)

(3)

(4)

"55GGGG

Account of duty paid capital goods to be used by a manufacturer of final products.

Rule 57Q

R.G. 23C"

(ii)

In "(II) Specimen Form", in Form R.G. 23A (Central Excise Series No. 55GG), in PART II,-

for column (3) and the entries relating thereto, the (a) following shall be substituted, namely :- "

Opening Balance of duty in credit

Basic Excise Duty and Additional Duty of Customs equivalent to Basic Excise Duty

Other Duties (specify)

3(a)

3(b)

";

in column 7(b), for the words "Additional Duty of (b) Customs", the words "Additional Duty of Customs equivalent to basic excise duty" shall be substituted;

for column (8) and the entries relating thereto, the (c) following shall be substituted, namely :-

"

Total Credit Available [(3) + (7)]

Basic Excise Duty and Additional Duty of Customs equivalent to Basic Excise Duty

Other Duties (specify)

8(a)

8(b)

";

"

for column (12) and the entries relating thereto, the (d) following shall be substituted, namely :-

Balance of Credit

Basic Excise Duty and Additional Duty of Customs equivalent to Basic Excise Duty

Other Duties (specify)

12(a)

12(b)

".

(iii) In "(II) Specimen Forms", after form RG 23B (Central Excise Series No. 55GGG), the following form shall be inserted, namely:-

"CENTRAL EXCISE SERIES NO. 55GGGG

FORM RG 23C

PART I

Stock Account of "capital goods" to be used for or in relation to the manufacture of final products

Sl. No.	Date of receipt in the fac-tory pre-mises			Description of capital goods received		Identification Marks & Nos. and Brand name			Quantity received		Particulars of GP1/Bill of entry (No. & date)
1	2			3		4			5		6
Name and add-ress of the manufacturer/ exporter from whom the capi-tal goods recei-ved				Range/Divi-sion/Customs House from whose jurisdiction the capital goods received		Date of verifi-cation by the Superintendent & remarks and initials			Issued for installation or use for manufacture of final product _________		________
									Chit No. & date		Quantity
7				8		9			10		11
Place & date of installation/use in factory							Removal of capital goods as such
							On payment of duty				Otherwise
Place		Date of installa-tion	Date of GP1 No. starting & Date of use					Quantity		Document particulars		Quantity
12		13	14		15			16		17		18

Balance quan-tity	Central Excise Officers initial	Corresponding Folio and Entry No. in Part II	Remarks
19	20	21	22

PART II

Entry Book of duty credit on capital goods

Sl. No.	Date	Opening balance of duty in credit	Document particulars of fresh credit allowed
			GPI/Bill of entry No. & date	Range/Division/Cus-toms House from where received	Folio and entry No. in Part I
1	2	3	4	5	6

Amount of fresh credit allowed		Total credit available
Basic excise duty	Additional duty of customs
7(a)	7(b)	8

Debit		Balance of credit	Central Excise Officer's initials	Remarks
GP 1/ARI No. & Date	Amount of Basic excise duty
9	10	11	12	13"