Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
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It may be recalled that notification no. 11/2002 Central Excise (NT) dated 1st March, 2002 was issued under Rule 5 of the CENVAT Credit Rules, 2002 prescribing safeguards, conditions and limitations for allowing refund of unutilised input credit to manufacturers. The said rule has been substituted by a new Rule 5 vide notification no. 4/2006 Central Excise (NT) dated 14th March, 2006 to enable refund of unutilised input/input service credit to manufacturers and service providers
1. (1) These rules may be called the CENVAT Credit (Third Amendment) Rules, 2006. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2004, in rule 2, in clause (p), the Explanation shall be omitted.
I am directed to refer to Board’s Circular No. 643/34/2002 -CX dated 1.7.2002 clarifying certain points relating to Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000.
In the said notification, in the end, for the brackets, letters, words, and figures “(c) in the ANNEXURE, for the entry (xl), with effect from 1st day of April, 2006”, the brackets, letters, words, and figures “(d) in the ANNEXURE, for the entry (xl), with effect from 1st day of August, 2006” shall be substituted.
The Principal Notification was published in the Gazette of India vide notification No. 38/2001-Central Excise (N.T.) dated the 26th June, 2001 [GSR 467 (E), dated the 26th June, 2001] and last amended vide Notification No. 37/2004-CE (N.T.), DT. 05/11/2004.
The principal notification No. 4/2006-Central Excise, dated the 1st March, 2006, was published in the Gazette of India vide number G.S.R. 94(E), dated the 1st March, 2006, and was last amended vide notification No 25/2006-Central Excise, dated 20th March, 2006, published in the Gazette of India vide number G.S.R.168 (E), dated the 20th March, 2006.
The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004, and published in the Gazette of India Extraordinary vide number G.S.R.600 (E), the 10th September, 2004 and last amended vide notification No. 28/2005-Central Excise (N.T.), dated the 7th June, 2005 and published vide number G.S.R.371(E), dated the 7th June, 2005.
G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends or further amends the following notifications of the Government of India in the Ministry of Finance.
If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned.
The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, CENVAT Credit Rules, 2004, or the Service Tax Rules, 1994,in original, are filed with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944.