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TMI BlogAmendments to various rules of the Central Excise Rules, 1944X X X X Extracts X X X X X X X X Extracts X X X X ..... ised agent: Provided that when the excisable goods, other than those to which the provisions of Chapter VII-A apply, are removed on payment of duty such invoice shall be required to be countersigned by the proper officer. Explanation. - In this rule, and in any other rule, where the term invoice or gatepass, as the case may be, is used it shall mean - (i) assessee's own document such as invoice, challans, advice or other document of similar nature generally used for sale or removal of excisable goods and which shall contain all the particulars as required under the said Act or in these rules; or (ii) such other form as the Central Board of Excise and Customs may notify. (2) The invoice shall be made out in quadruplicate. The original copy shall be for the buyer, the duplicate for the transporter, the triplicate shall be sent along with the RT 12 return or similar return prescribed under these rules and the quadruplicate shall be retained by the manufacturer. The manufacturer may make extra copies of the invoice for his own use and each such extra copy shall be clearly marked with its sequential number. The duplicate copy shall be produced by the transporter on demand by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be, before being brought into use by the manufacturer. The serial number of the invoice, before being brought into use, shall be intimated to the Assistant Collector of Central Excise and dated acknowledgment of receipt of such intimation shall be retained by the manufacturer. (8) If any person - (a) carries or transports excisable goods from a factory or warehouse without a valid invoice, or (b) while carrying or removing such goods from a factory or warehouse does not on request by an officer, forthwith produce a valid invoice, or (c) enters any particulars in the invoice which are, or which he has reason to believe to be false, he shall be liable to a penalty not exceeding three times the value of the excisable goods in respect of which any contravention of the nature referred to in clauses (a), (b) or (c) has been committed and such excisable goods shall be liable to confiscation.". 3. In rule 57A, in the Explanation, - (i) in clause (a), after the words "the manufacture of final products,", the word "and" shall be omitted; (ii) in clause (b), after the words "materials,", the word "and" shall be inserted; (iii) after clause (b), the following clause shall be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or after the 1st day of March, 1994: Provided that no credit under this sub-rule shall be allowed in respect of such inputs on or after the 1st day of April, 1994 : Provided further that such inputs are not used in the manufacture of final product which is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty."; (ii) the existing sub-rule (1) shall be re-numbered as (1B). 6. In Chapter V of the said rules, after section AAA, the following section shall be inserted, namely:- "AAAA. CREDIT OF DUTY PAID ON CAPITAL GOODS USED BY THE MANUFACTURER OF SPECIFIED GOODS 57Q. Applicability. — (1) The provisions of this section shall apply to finished excisable goods of the description specified in the Annexure below (hereinafter referred to as the "final products") for the purpose of allowing credit of specified duty paid on the capital goods used by the manufacturer in his factory and for utilising the credit so allowed towards payment of duty of excise leviable on the final products, or as the case may be, on such capital goods, if such capital goods have been permitted to be cleared under rule 57S, subject to the provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed per cent export-oriented undertaking or to a unit in an Electronic Hardware Technology Park) shall not be allowed if such capital goods are used exclusively for production of a final product which is exempt from the whole of the duty of excise leviable thereon (other than a final product which is exempt from the whole of the duty of excise leviable thereon under any notifica tion where exemption is granted based upon the value or quantity of clearances made in a financial year) or is chargeable to nil rate of duty: Provided that the credit shall also not be allowed in respect of the components, spare parts and accessories of such capital goods which are used for the aforesaid purposes. (2) Credit of the specified duty allowed in respect of any capital goods shall not be denied or varied on the ground that any intermediate products have come into existence during the course of manufacture of the final product and that such intermediate products are for the time being exempt from the whole of the duty of excise leviable thereon or chargeable to nil rate of duty : Provided that such intermediate products are specified as final products in Annexure to rule 57Q. (3) No credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of the manufacturer in accordance with the declaration filed under sub-rule (1) of rule 57T; or (ii) on the waste, if any, arising in the course of manufacture of the final products; or (iii) on the capital goods themselves if such capital goods are removed under sub-rule (1). (3) No part of the credit of duty allowed, shall be utilised save as provided in sub-rule (2) or, shall be refunded in cash or by cheque. (4) On an application made by a manufacturer, the Collector may, subject to such conditions and limitations as he may impose, permit a manufacturer, having credit in his account in form R.G. 23C maintained under rule 57T and lying unutilised because of shifting of the capital goods, to another factory of the same manufacturer, to transfer the said unutilised credit in the account aforesaid maintained at the new factory. 57T. Procedure to be observed by the manufacturer. — (1) Every manufacturer intending to take credit of the duty paid on the capital goods under rule 57Q shall file a declaration with the Assistant Collector of Central Excise having jurisdiction over his factory, indicating the particulars of the capital goods, description of the final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h capital goods to be filed for the purpose of this sub-rule. (3) A manufacturer who has filed the declaration under sub-rule (1) and obtained the acknowledgment, may, after verification of the said capital goods under sub-rule (2) carried out by the said Superintendent, take credit of specified duty paid on capital goods : Provided that in respect of such capital goods no credit of specified duty shall be taken unless such capital goods are received in the factory premises of the manufacturer under the cover of a Gate Pass or a Bill of Entry or any other document as may be specified in the said rules, evidencing the payment of duty on such capital goods, and unless such goods are originally consigned to the manufacturer in the said duty paying documents by the manufacturer or exporter, as the case may be, of the said capital goods : Provided further that, the Collector may allow, on sufficient cause being shown, the manufacturer to take credit of the specified duty on capital goods, paid by a contractor or job worker who undertakes the job of initial setting up, renovation, modernisation or expansion of the plan on behalf of the manufacturer of final products, subject to suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shall pay the amount equivalent to the credit disallowed, if the credit has been utilised, or shall not utilise the credit thus disallowed. (3) If any capital goods in respect of which credit has been taken are not fully accounted for as having been disposed of in the manner specified in this section, the manufacturer shall, upon a written demand being made by the Assistant Collector of Central Excise, pay the duty leviable on such capital goods within 10 days of the notice of demand.". 7. In rule 100H of the said rules, for the figure and letter "57A" in both the places where they occur, the figures and letters "57A, 57Q" shall be substituted. 8. In rule 173C of the said rules, after sub-rule (11), the following sub-rule shall be inserted namely, - "(12) Notwithstanding anything given above, the provisions of sub-rules (1) to (6) shall not be applicable in the case of goods falling within Chapter 27, all fibres, filament yarns and spun yarns falling within Chapters 51, 52, 53, 54 and 55 (except for Polyester Filament Yarns falling under heading Nos. 54.02 and 54.03) and glass and glassware falling under sub-heading Nos. 7002.10, 7002.20, 7003.00, 7004.10, 7004.20 7006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from his factories located in the jurisdiction of different Collectors of Central Excise or Assistant Collectors of Central Excise, he shall file, with the proper officer a declaration, in such form and in such manner and at such interval as the Central Board of Excise and Customs or Collector of Central Excise may require, declaring the value of the goods under section 4 of the Act, the duty and other elements constituting the price of such goods along with such other particulars as the Central Board of Excise and Customs or the Collector of Central Excise may specify. (2) The assessee shall certify in each such document that the amount indicated in such document represents the price actually charged by him and that there is no additional consideration flowing directly or indirectly from such sales over and above what has been declared. (3) The proper officer, duly empowered by the Central Government under section 14 of the Act, may, where he considers it necessary during the course of any enquiry in connection with the declaration made in the documents referred to in sub-rule (1) by an assessee, - (a) require any person to produce or deliver any document or thing relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f these rules" shall be substituted. 14. In rule 209 of the said rules, in sub-rule (i), in clause (bb), - (i) after the words "final products", the words "or in respect of capital goods for use in the factory of manufacturer of final product, as the case may be," shall be added; (ii) for the words "inputs" wherever it occurs, the words "input or capital goods" shall be substituted; and (iii) for the words, letters and figure "Section AA of Chapter V", the words, letters and figure "Section AA or AAA or AAAA of Chapter V" shall be substituted. 15. In Appendix I to the said rules, - (i) in the "(I) list of Central Excise Forms", after Entry 55GGG the following entry shall be inserted, namely :- (1) (2) (3) (4) "55GGGG Account of duty paid capital goods to be used by a manufacturer of final products. Rule 57Q R.G. 23C" (ii) In "(II) Specimen Form", in Form R.G. 23A (Central Excise Series No. 55GG), in PART II,- for column (3) and the entries relating thereto, the (a) following shall be substituted, namely :- " Opening Balance of duty in credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Place date of installation/use in factory Removal of capital goods as such On payment of duty Otherwise Place Date of installa-tion Date of GP1 No. starting Date of use Quantity Document particulars Quantity 12 13 14 15 16 17 18 Balance quan-tity Central Excise Officers initial Corresponding Folio and Entry No. in Part II Remarks 19 20 21 22 PART II Entry Book of duty credit on capital goods Sl. No. Date Opening balance of duty in credit Document particulars of fresh credit allowed GPI/Bill of entry No. date Range/Division/Cus-toms House from where received Folio and entry No. in Part I 1 2 3 4 5 6 Amount of fresh credit allowed Total credit available Basic excise duty Additional duty of customs 7(a) 7(b) 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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