9911796707
TMI BlogCentral Excise (First Amendment) Rules, 1993X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be inserted, namely :- "(5) Where a manufacturer was not in a position to make a declaration under sub-rule (1) and makes the declaration subsequently, the Assistant Collector may, for reasons to be recorded in writing, condone the delay in filing of such declarations and allow the manufacturer to take credit of the duty already paid on the inputs even though the procedural requirements laid down under this rule have not been complied with: Provided that such permission may be granted by the Assistant Collector only when he is satisfied that the - (a) inputs in respect of which credit of duty is to be allowed were received in the factory not before a period of six months from the date of filing such declaration and not before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of proviso to Rule 57A, may be removed after intimating the Assistant Collector of Central Excise having jurisdiction over the factory and obtaining dated acknowledgment of the same, from the factory for home consumption on payment of duty of excise equivalent to the credit availed on such inputs. (3) Notwithstanding anything contained in sub-rule (1), a manufacturer may, after intimating the Assistant Collector of Central Excise having jurisdiction over the factory and obtaining dated acknowledgement of the same, remove the inputs as such, or after the inputs have been partially processed during the course of manufacture of final products, to a place outside the factory- (a) for the purposes of test, repairs, refining, reconditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following rule namely: - "Rule 57H. Transitional provisions - (1) Notwithstanding anything contained in rule 57G, every manufacturer who intends to avail of credit of duty paid on inputs received by a manufacturer immediately before obtaining the dated acknowledgement of the declaration made under said rule, shall file a declaration under this sub-rule with the Assistant Collector of Central Excise having jurisdiction over his factory stating that - (a) such inputs are lying in stock, or are received in the factory after filing the declaration made under rule 57G, or (b) such inputs are used in the manufacture of final products which are cleared from the factory after filing the declaration made under rule 57G, and that no cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 to his account in R.G. 23A: Provided that the materials and component parts and the finished excisable goods have been specified as inputs and final products, respectively, in the notification issued under rule 57A. (4) A manufacturer who has filed a declaration under sub-rule (1) or sub-rule (3) may, after obtaining the dated acknowledgement of aforesaid, take credit of the duty paid on the inputs received by him : Provided that no credit shall be taken unless the inputs were received in the factory under the cover of a Gate Pass, an A.R.I., a Bill of Entry or any other document as may be prescribed by the Central Board of Excise and Customs [constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] in this behalf ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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