Central Excise (Second Amendment) Rules, 1987

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..... reby makes the following rules further to amend the Central Excise Rules, 1944, namely :- l. (1) These rules may be called the Central Excise (Second Amendment) Rules, 1987. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944 (hereinafter referred to as the said rules), in Rule 56A, for sub-rule (9), the following sub- .....

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..... om, the manufacturer or importer, as the case may be, of such inputs, the credit allowed shall be varied accordingly by adjustment in the credit account maintained under sub-rule (3) of Rule 57G or in the accounts maintained under Rule 9 or sub-rule (1) of Rule 173G, or if such adjustment is not possible for any reason, by cash recovery from or, as the case may be, refund to the manufacturer avail .....

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..... ufacturer immediately before obtaining the dated acknowledgment of the declaration made under the said rule if he is satisfied that - (i) such inputs are lying in stock or are received in the factory after filing the declaration made under Rule 57G, or (ii) such inputs are used in the manufacture of final products which are cleared from the factory on or after the first day of March, 1987, a .....

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