16th September, 2002
Notification No. 49 /2002 -Central Excise
In exercise of the powers conferred by sub-section (1) read with sub-section (4) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 214/86-Central Excise, dated the 25th March, 1986, namely:-
In the said notification,-
(a) in the opening paragraph, –
(i) in clause (a), after sub-clause (iii), following sub-clause shall be inserted, namely :-
“(iv) by a manufacturer of dutiable and exempted final products, after discharging his obligation in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or”;
(ii) in clause (b), after sub-clause (ii), following sub-clause shall be inserted, namely :-
“(iia) by a manufacturer of dutiable and exempted final products, after discharging his obligation in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or”;
(b) in paragraph (2), in clause (i), in sub-clause (b), after the portion beginning with the brackets and figures “(ii)” and ending with the words and figures “dated the 28th August, 1995; or”, the following shall be inserted, namely:-
“(iii) by a manufacturer of dutiable and exempted final products, after discharging his obligation in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or”.
Vivek Prasad
Under Secretary to the Government of India
F. N. 332 / 19 / 2002 -TRU
Note: The principal notification No. 214/86-Central Excise, dated 25th March, 1986 was published in the Gazette of India, Extraordinary vide G.S.R. 547 (E), dated the 25th March, 1986 and was last amended by notification No. 35/2000-Central Excise, dated the 5th April, 2000 [G.S.R. 311 (E), dated the 5th April, 2000].
