In exercise of the powers conferred by section 37A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby directs that the powers exercisable by the Central Board of Excise and Customs under the provisions of sub-rule(2) of rule 3 of the Central Excise Rules, 2002, shall also be exercised by the Chief Commissioner of Central Excise for the purposes of adjudication of notices issued under the provisions of the said Act or the rules made thereunder within his jurisdiction.
“Provided that the credit of the education cess on excisable goods and the secondary and higher education cess on excisable goods and education cess on taxable services can be utilized, either for payment of the education cess on excisable goods or secondary and higher education cess on excisable goods or for the payment of education cess on taxable services.
For the purposes of this rule, job-worker means a person engaged in the manufacture or production of goods on behalf of a principal manufacturer, from any inputs or goods supplied by the said principal manufacturer or by any other person authorised by him.
The exemption contained in this notification shall not be available to goods cleared on or after the 1st day of March, 2007: Provided that for the goods cleared on or before 28th February, 2007 and in respect of which the exemption has already been availed of, the conditions specified in this notification shall continue to apply.
