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TMI BlogThe Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001X X X X Extracts X X X X X X X X Extracts X X X X ..... Manufacture of Excisable Goods) Rules, 2001. (2) They extend to the whole of india. (3) They shall come into force on and from the 1st day of July, 2001. 2. Application.- These rules shall apply to a manufacturer who intends to avail of the benefit of a notification issued under sub-section (1) of section 5A of the Central Excise Act, 1944 ( 1 of 1944 ) ( hereinafter referred to as the Act) granting exemption of duty to excisable goods ( hereinafter referred to as subject goods) when used for the purpose specified in that notification. 3. Application by the manufacturer to obtain the benefit.- (1) A manufacturer who intends to receive subject goods for specified use at concessional rate of duty, shall make an application i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - (1) On the basis of the application referred to in sub-rule (7) of rule 3, the manufacturer of subject goods shall avail the benefit of the exemption notification. (2) The manufacturer of the subject goods shall record on the application the removal details, such as No. and date of invoice, description, quantity and value of subject goods and amount of excise duty paid at concessional rate. 5. Manufacturer to give information regarding receipt of the subject goods and maintain records .- The manufacturer, receiving subject goods, shall maintain a simple account indicating the quantity and value of subject goods, the quantity of subject goods consumed for the intended purpose, and the quantity remaining in stock, invoice wise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated the ……….issued under Section 5A (1) of the Central Excise Act, 1944 read with the relevant provisions of the Central Excise Act, 1944 ( 1 of 1944) and the Central Excise Tariff Act, 1985 ( 5 of 1986) and other laws for the time being in force the goods, namely,……… used for the specified purpose of ……attract the following excise duty (ies) (specify rates): Basic excise duty /Special excise duty /Additional duty(ies) /Other Duty(ies). We undertake to follow the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 as required by the above notification. The quantity and value of subject goods, we wish to obtain during the financial year……. for the aforesaid speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. Signature of the said Assistant Commissioner or Deputy Commissioner with date, name, stamp and seal Date: Place: Annexure II Monthly Return ( See rule 5) Name of subject goods S.No. Description of subject goods Details Closing balance Goods manufact-ured Opening balance Received Total of columns (3) (4) Quantity consumed for the intended purpose Nat-ure Quant-ity (1) (2) (3) (4) (5) (6) (7) (8) (9) Note.- Separate entries should be made for each variety or class of goods used and manufactured. I/We declare that I/we have compared the above particulars with the records (and) /books of my/ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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