Central Excise (Sixth Amendment) Rules, 1991 - 28/91 - Central Excise - Non Tariff

Central Excise (Sixth Amendment) Rules, 1991

Notification No. 28/91-C.E. (N.T.)

Dated 25-7-1991

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 rules further to amend the Central Excise Rules, 1944, namely :-

1. (1) These rules may be called the Central Excise (Sixth Amendment) Rules, 1991.

 (2) Save as otherwise provided in these rules, 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 57H,-

 (a) for sub-rule (1), the following sub-rule shall be substituted, 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 acknowledgement 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 25th day of July, 1991, or

(b) such inputs are used in the manufacture of final products which are cleared from the factory on or after the 25th day of July, 1991,

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 September, 1991:

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.";

(b) after sub-rule (1), following sub-rule shall be inserted with effect from the 1st day of September, 1991, namely :-

"(1A) 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 acknowledgement 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 after filing the declaration made under rule 57G, or

(b) such inputs are used in the manufacture of final products which are cleared from the factory after filing the declaration made under rule 57G,

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

Provided 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.".