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TMI BlogSeventh amendment to rules - ModvatX X X X Extracts X X X X X X X X Extracts X X X X ..... by the Central Government by notification under sub-rule (1) of rule 56A, (ii) was classifiable under the same Item No. in the First Schedule to the Act as it existed immediately before the commencement of the Central Excise Tariff Act, 1985 (5 of 1986), as the goods so consumed or utilised, and (iii) is neither exempt from the whole of the duty of excise leviable thereon nor is chargeable to nil rate of duty.". 3. In rule 49 of the said rules, for sub-rule (4), the following sub-rule shall be substituted, namely :— "(4) Notwithstanding, anything contained in sub-rule (1), payment of duty shall not be required in respect of excisable goods made in a factory if they are consumed or utilised in the same factory, either as raw material or as component parts for the manufacture of any other commodity which— (i) is excisable goods specified by the Central Government by notification under sub-rule (1) of rule 56A, (ii) was classifiable under the same Item No. in the First Schedule to the Act as it existed immediately before the commencement of the Central Excise Tariff Act, 1985 (5 of 1986), and (iii) is neither exempt from the whole of the duty of excise leviable thereon n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff Act, 1975 (51 of 1975), as may be specified in the said notification (hereinafter referred to as the "specified duty") paid on the goods used in or in relation to the manufacture of the said final products (hereinafter referred to as the "inputs") and for utilising the credit so allowed towards payment of duty of excise leviable on the final products, whether under the Act or under any other Act, as may be specified in the said notification, subject to the provisions of this section and the conditions and restrictions that may be specified in the Notification: Provided that the Central Government may specify the goods or classes of goods in respect of which the credit of specified duty may be restricted. Explanation. - For the purposes of this rule, 'inputs' includes paints and packaging materials but does not include :— (i) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products ; (ii) packaging materials in respect of which any exemption to the extent of the duty of excise payable on the value of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any inputs in respect of which credit has been allowed under rule 57A, is varied subsequently due to any reason resulting in payment of refund to the manufacturer or the importer of the 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 the manufacturer availing of credit under rule 57A. RULE 57F. Manner of utilisation of the inputs and the credit allowed in respect of duty paid thereon. - (1) The inputs in respect of which a credit of duty has been allowed under rule 57A may— (i) be used in, or, in relation to, the manufacture of final products for which such inputs have been brought into the factory ; or (ii) be removed, subject to the prior permission of the Collector of Central Excise, from the factory for home consumption or for export on payment of appropriate duty of excise or for export under bond, as if such inputs have been manufactured in the said factory : Provided that where the inputs are removed from the factory for home consump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposes to destroy, at least seven days in advance and after observing all such conditions as may be prescribed by the Collector of Central Excise by a general or special order with regard to the manner of disposal of such waste. (5) No part of the credit of duty allowed shall be utilised save as provided in sub-rule (3). RULE 57G. Procedure to be observed by the manufacturer. - (1) Every manufacturer intending to take credit of the duty paid on inputs under rule 57A, shall file a declaration with the Assistant Collector of Central Excise having jurisdiction over his factory, indicating the description of the final products manufactured in his factory and the inputs intended to be used in each of the said final products and such other information as the said Assistant Collector may require, and obtain a dated acknowledgement of the said declaration. (2) A manufacturer who has filed a declaration under sub-rule (1) may, after obtaining the acknowledgement aforesaid, take credit of the duty paid on the inputs received by him : Provided that no credit shall be taken unless the inputs at the time of their receipt in the factory are accompanied by a Gate Pass, an AR-1, a Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of March, 1986, and that no credit has been taken by the manufacturer in respect of such inputs under any other rule or notification : Provided that no credit under this sub-rule shall be allowed in respect of inputs received on or after the 1st day of April, 1986. (2) Notwithstanding anything contained in rule 57A, no credit of duty paid on the inputs used in the manufacture of a final product (other than those inputs in respect of which credit of duty was allowable under any rule or notification prior to the 1st day of March, 1986, when used in the final products) shall be allowed if duty has been paid on the inputs on or before the 31st ay of January, 1986. (3) On an application from a manufacturer who had been immediately before the commencement of the Central Excise (Seventh Amendment) Rules, 1986, availing of,— (a) the special procedure under rule 56A in respect of materials or component parts for use in the manufacture of finished excisable goods, or (b) an exemption for giving credit with respect to duty paid on the materials or component parts used in the manufacture of finished excisable goods, the Collector may permit such manufacturer to transfer the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect thereof in an irregular manner; or" 9. In Appendix I to the said rules,— (a) in the "(I) List of Central Excise Forms", after entry 55G, the following entry shall be inserted, namely :— (1) (2) (3) (4) "55GG Account of duty paid inputs received for use in or in relation to the manufacture of final products 57A R.G. 23A"; (b) in "(II) Speciman Form", after Form R.G. 23 (Central Excise Series No. 55G), the following Form shall be inserted, namely :— "Central Excise Series No. 55-GG FORM R.G. 23A PART-I Stocks Account of 'inputs' for use in or in relation to the manufacture of 'final products' (Rule 57 A) S. No Date Description of Inputs received Quantity received Particulars of GPI/ ARI/Other approved document, Bill of Entry, No. and date (1) (2) (3) (4) (5) Name and address of the manufacturer/importer/ Stock-yard from whom the inputs received Range and Division/ Custom House from whose jurisdiction the inputs received Issued for use in or in relation to the manufacture of final produ ..... 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