C.E. (12th Amendment) Rules, 1986 - 280/86 - Central Excise - Tariff

C.E. (12th Amendment) Rules, 1986

Notification No. 280/86-C.E.

Dated 24-4-1986

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 (Twelfth Amendment) Rules, 1986.

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

2. In rule 56A of the Central Excise Rules, 1944 (hereinafter referred to as the said rules), in sub-rule (8), for the proviso, the following proviso shall be substituted, namely :—

"Provided that no such credit shall apply in respect of any material, component parts or finished product;

(i) if such credit was not allowable under this rule immediately before the commencement of the Central Excise Tariff Act, 1985 (5 of 1986), or

(ii) which are received in the factory of the manufacturer on or after the 1st March, 1987.";

3. In rule 57F of the said rules, —

(a) to sub-rule (2), the following proviso shall be inserted, namely :—

"Provided that the said waste need not be returned to the said factory if the appropriate duty of excise leviable thereon has been paid", and

(b) in sub-rule (3), for clause (ii), the following clauses shall be substituted, namely :—

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

(iii) on the inputs themselves if such inputs have been permitted to be cleared under sub-rule (1)."