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Modvat - Amendment to Central Excise Rules

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..... eferred to as the said Act) the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, (hereinafter referred to as the said rules) namely :- 1. In rule 52A, of the said rules in sub-rule (3) in clause (ii), within the brackets for the words, figures and letter "rule 57G", the following shall be substituted, namely :- "Rule 57G and Rule 57T" ; 2. .....

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..... in proviso, after the words "where the capital goods" the words "without being used in or in relation to manufacture of final products" shall be inserted; (ii) in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that where the capital goods are removed after being used in or in relation to manufacture of final products from the factory for h .....

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..... ch capital goods and return the same to his factory, after the said purpose has been carried out, for further use as such capital goods by following the procedure as prescribed by the Central Board of Excise and Customs or Collector of Central Excise;" 7. In rule 57T of the said rules :- (i) in sub-rule (2), the words "but before installation or use thereof, for the verification of the said go .....

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..... procedure and conditions as the Collector of Central Excise or Central Board of Excise and Customs may prescribe"; (iii) In sub-rule (4), the words "subject to the verification of such capital goods by the Superintendent of Central Excise with the duty paying documents" shall be omitted; 8. In rule 173G of the said rules :- (i) the words "gate pass", the words "gate pass or gate passes" and .....

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