Credit of duty in respect of inputs used in an intermediate products - 351/86 - Central Excise - Tariff

Credit of duty in respect of inputs used in an intermediate products

Notification No. 351/86-C.E.

Dated 20-6-1986

In exercise of the powers conferred by rule 57 J of the Central Excise Rules, 1944, the Central Government hereby specifies the inputs described in column (2) of the Table hereto annexed used in the manufacture of the intermediate products described in column (3) of the said Table received by a manufacturer for use in or in relation to the manufacture of the final products or described in the corresponding entry in column (4) of the said Table, in respect of which the credit of the specified duty paid on the said inputs shall be allowed as credit under rule 57A the said rules:

Provided that the said intermediate products are manufactured in a factory as a job work and in respect of which the exemption contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 214/86-Central Excises, dated the 25th March, 1986, has been availed of :

Provided further that no credit shall be allowed unless the intermediate products received by the manufacturer of the said final products are accompanied by a Gate pass, an AR-1, a Bill of entry or any other document as may be specified by the Central Board of Excise and Customs [constituted under the Central Board of Revenue Act, 1963 (54 of 1963)] evidencing the payment of duty on such inputs.

THE TABLE

S. No.		Description of inputs	Description of intermediate products	Description of final products
(1)		(2)	(3)	(4)
1.		Goods classified under any headings of Chapters 39, 40 48, 70, 72, 73, 74, 75, 76, 78, 79, 80 or 81 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).	Goods classified under any headings of Chapters 39, 40 48, 70, 72, 73, 74, 75, 76, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 91 92, 93, 94, 95 or 96 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).	Goods classified under any headings of Chapters 39, 40, 70, 72, 73, 74, 75, 76, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95 or 96 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).