Central Excise Rules — 3rd Amendment of 1999 - 007/1999 - Central Excise - Non Tariff

Central Excise Rules — 3rd Amendment of 1999 Notification No. 7/99-C.E. (N.T.) Dated 9-2-1999 In exercise of the powers conferred by section 37 of the Central Excise 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 (3rd Amendment) Rules, 1999. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944,- (a) in rule 57G, after sub-rule (10), the following sub-rule shall be inserted, namely :- "(11) Credit under sub-rule (2) shall not be denied on the grounds that - (i) any of the documents, mentioned in sub-rule (3) does not contain all the particulars required to be contained therein under these rules, if such document contains details of payment of duty, description of the goods, assessable value, name and address of the factory or warehouse; (ii) the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1): Provided that the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer intending to take credit is satisfied that duty due on the inputs has been paid and such inputs have actually been used or are to be used in the manufacture of final products, and such Assistant Commissioner shall record the reasons for not denying the credit so in each case." (b) in rule 57T, after sub-rule (12), the following sub-rule shall be inserted, namely :- "(13) Credit under sub-rule (6) shall not be denied on the grounds that- (i) any of the documents specified under sub-rule (3) of rule 57G does not contain all the particulars required to be contained therein under these rules, if such document contains details of payment of duty, description of the capital goods, assessable value, name and address of the factory or warehouse; (ii) the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1): Provided that the Assistant Commissioner of Central Excise having jurisdiction over the factory of the manufacturer intending to take credit is satisfied that the duty due on the capital goods have been paid and such capital goods have actually been used or are to be used in the manufacture of final products, and such Assistant Commissioner shall record the reasons for not denying the credit so in each case."