Circular No. 181/15/96-CX
dated 7/3/96
F.No. 267/8/96-CX.8

Government of India

Ministry of Finance

Department of Revenue, New Delhi

Subject : Filing of declaration in respect of capital goods under Rule 57T(1) of Central Excise Rules, 1944 – Reg.

Rule 57T of Central Excise Rules, 1944 repuires that manufacturer intending to take credit of the duty paid on capital goods under Rule 57Q shall file a declaration with the Asstt. Commissioner. Representations have been received from the trade that field formations have been denying the credit in cases where the declaration has been filed after receipt of capital goods inside the factory even though there are the provisions for condoning such delays. It has been represented that many times, it is not possible to file the said declaration before receipt of the goods the rigid stand taken by the field formations in denying the credit in such cases has created problems.

2. The matter has been examined by the Board and it is clarified that credit should not be denied merely on the ground that the declaration has been filed after the receipt of capital goods. It should however, be ensured that a proper declaration is filed by the manufacturer before taking credit of duty.

3. In all the cases where a declaration is filed after receipt of the capital goods, the manufacturer should be required to file alongwith the declaration an explanation for delay in filing the same.

(Mallika Arya)
Under Secretary to the Govt. of India

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