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TMI BlogCentral Excise Rules - Amendments to 3rd Amendment Rules of ExciseX X X X Extracts X X X X X X X X Extracts X X X X ..... orce on the date of their publication in the Official Gazette. 2. In the said amendment rules, - (i) for Rule 4, the following rule shall be substituted, namely :- 4. In the said rules, after Rule 57C, the following rule shall be inserted, namely :- "57CC. Adjustment of credit if final products are exempt . - (1) Where a manufacturer is engaged in the manufacture of any final product which is chargeable to duty as well as any other final product which is exempt from the whole of the duty of excise leviable thereon or chargeable to nil rate of duty [other than those cleared either to a unit in a Free Trade Zone or to a hundred per cent Export-Oriented Unit or to a unit in an Electronic Hardware Technology Park or to a unit in Soft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the provisions of this sub-rule shall not apply to final products which are exported under bond in terms of the provisions of Rule 13. Provided also that the provisions of this sub-rule shall not apply to - (a) articles of plastics, falling within Chapter 39; (b) tyres of a kind used on animal drawn vehicles or handcarts and their tubes, falling within Chapter 40; and (c) Black and White television sets, falling within Chapter 85 which are exempt from the whole of the duty of excise leviable thereon or chargeable to nil rate of duty. Explanation I. - For removal of doubts, it is hereby declared that the provisions of this sub-rule shall apply notwithstanding the fact that the inputs on which credit has been taken are not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , or as the case may be, the partially processed inputs, declared by the manufacturer on the challan, under which such inputs or, as the case may be, partially processed inputs are cleared from the factory, in the account maintained under sub-rule (3) of rule 57G or in the accounts maintained under rule 9 or sub rule (1) of rule 173G. (ii) Notwithstanding anything contained in rule 57A, the manufacturer shall be eligible to take credit of an equivalent amount after the inputs or partially processed inputs, as the case may be, have been received back in full in the factory of the manufacturer in the account maintained under sub-rule (3) of rule 57G and the credit so taken may be utilised for the purposes specified in sub-rule (4). (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and words "(b) an invoice issued by the manufacturer of inputs from his depot;" the following shall be substituted, namely :- "(b) an invoice issued by the manufacturer of inputs from his depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer provided the depot or the premises, as the case may be is registered under rule 174;" (b) for the brackets, letter and words "(g) an invoice issued by a dealer (other than a first or second stage dealer) if such invoice has been issued on or before the 31st day of August, 1996;" the following shall be substituted, namely :- "(g) an invoice issued by a dealer on or before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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