Amendment to Central Excise Rules

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..... the following rules further to amend the Central Excise Rules, 1944 (hereinafter referred to as the said rules), namely :- 1. (i) These rules may be called the Central Excise (Amendment) Rules, 1996 . (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In the said rules, in rule 57 Q, for sub-rule (2), the following sub-rule shall be subsituted, nam .....

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..... ufacture of excisable goods, in the factory of the manufacturer as certified by such manufacturer or an officer designated by him for this purpose : Provided that where the manufacturer intends to remove such capital goods from his factory for home consumption or for export, prior to their being installed or used, as the case may be, the manufacturer shall be allowed to take credit on the date o .....

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