Central Excise (17th Amendment) Rules, 1986

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..... by makes the following rules further to amend the Central Excise Rules, 1944, namely :- 1. (1) These rules may be called the Central Excise (17th Amendment) Rules, 1986. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944 -(1) in rule 173Q - (i) in sub-rule (1), for clause (bb), the following clauses shall be sub .....

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..... nd the credit of duty taken thereon as required under these rules, or contravenes any of the provisions contained in Section AA of Chapter V of these rules; or (bbb) enters wilfully any wrong or incorrect particulars in the gate-pass issued for the goods removed by him with intent to facilitate the buyer to avail of credit of the duty in respect of such goods which is not permissible under these r .....

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..... he Superintendent of Central Excise within whose jurisdiction such manufacturer has his factory or the supplier has his place of business: Provided that where the identity and address of the manufacturer or the supplier is satisfied on the strength of a certificate, the person availing of credit of duty shall retain such certificate for production before the proper officer on demand."; (2) in .....

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..... es, or contravenes any of the provisions contained in Section AA of Chapter V of these rules, or (bbb) enters wilfully any wrong or incorrect particulars in the gate-pass issued for the goods removed by him with intent to facilitate the buyer to avail of credit of the duty in respect of such goods which is not permissible under these rules, or"; (ii) after sub-rule (1), the following Explana .....

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..... diction such manufacturer has his factory or the supplier has his place of business: Provided that where the identity and address of the manufacturer or the supplier is satisfied on the strength of a certificate, the person availing of credit of duty shall retain such certificate for production before the proper officer on demand". - Notification Tax Management India - taxmanagementindia - t .....

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