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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Notwithstanding anything contained in sub-rule (1), the manufacturer, producer, first stage dealer or second stage dealer, as the case may be, referred to in the said sub-rule, who is unable to produce the document evidencing actual payment of duty, shall be entitled to avail credit, calculated in a manner referred to in sub-rule (3), on inputs falling under Chapters 50 to 63 of the First Schedule to the Tariff Act
subject to receipt of an invoice from the said person, as mentioned in sub-rule (2). The job worker shall clear the goods after filling in the time and date of removal and authenticating such details. The rate of duty on such goods shall be rate in force on date of removal of such goods from the premises of the job worker. No excisable goods shall be removed except under an invoice
In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Government hereby makes the following amendment in the notification of the Government of India, in the erstwhile Ministry of Finance Department of Revenue No. 43/2001-Central Excise(N.T.), dated the 26th June, 2001
In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Government, hereby makes the following further amendment in the notification of the Government of India, in the erstwhile Ministry of Finance (Department of Revenue) No. 42/2001-Central Excise(N.T.), dated the 26th June, 2001
In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, the Central Government hereby makes the following amendment in the notification of the Government of India, in the erstwhile Ministry of Finance, (Department of Revenue) No. 41/2001-Central Excise(N.T.), dated the 26th June, 2001, published in the Gazette of India vide number G.S.R. 470
In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, the Central Government, hereby makes the following further amendment in the in the notification of the Government of India, in the erstwhile Ministry of Finance (Department of Revenue) No. 40/2001-Central Excise(N.T.), dated the 26th June, 2001
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2002
Circular No.702/18/2003-CX I am directed to say that a doubt has arisen whether the refund claims of unutilized deemed credit of duty on procurement of grey fabrics used in the making of processed fabrics ultimately exported can be refunded in the background of the objection raised by C&AG about the admissibility of deemed credit on grey fabrics. C&AG has raised an objection that since grey fabrics is not mentioned as ‘declared inputs’ in the notification No.29/96-CE(NT) dated 03.09.96 (relevant at the material time),
For rule 12 of the said rules, the following rule shall be substituted, namely:- 12. Recovery of CENVAT credit wrongly taken or erroneously refunded.- Where the CENVAT credit has been taken or utilised wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer and the provisions of sections 11A and 11AB of the Act shall apply mutatis mutandis for effecting such recoveries.
The invoice shall be serially numbered and shall contain the registration number, name of the consignee, description, classification, time and date of removal, rate of duty, quantity and value, of goods and the duty payable there on.
