Amendments in the Notification No. 6/2002-CE, Dt. 01/03/2002
NOTIFICATION No. 42/2002-CE
DATED 21/08/2002
G.S.R. (E).- WHEREAS the Central Government in exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) has issued notification No. 6/2002-Central Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002], published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st March, 2002;
AND WHEREAS, the Central Government considers it necessary and expedient so to do for the purpose of clarifying the scope and applicability of the exemption specified against S.No. 122 of the Table to the said notification by inserting an explanation in the said notification;
NOW, THEREFORE, in exercise of the powers conferred by sub-section (2A) of section 5A of the said Central Excise Act, the Central Government, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 6/2002-Central Excise, dated the 1st March, 2002, namely:-
In the said notification, in the Annexure, after condition No. 20 and the condition relating thereto, the following shall be inserted, namely:-
"Explanation.- (1) For the removal of doubts, it is hereby clarified that in respect of the goods specified in column (3) of the Table occurring against S.No. 122, this condition is intended to have been satisfied if no credit of duty paid on,-
(i) the inputs; and
(ii) the capital goods used exclusively in the manufacture of these goods, in accordance with sub-rule (4) of rule 6 of the CENVAT Credit Rules, 2002, has been availed under rule 3 or rule 11 of the CENVAT Credit Rules, 2002;
(2) This Explanation shall have effect as if it had always been the part of this notification.".
(F.No. 357/16/2002-TRU)
Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002], notification No. 41/2002-Central Excise, dated the 19th August, 2002 [G.S.R. No. 581 (E), dated the 19th August, 2002 and was last amended by Ntf. No. 43/2002-CE, Dt. 22/08/2002.
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