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“24A. Return of records. – The books of accounts or other documents, seized by the Central Excise Officer or produced by an assessee or any other person, which have not been relied on for the issue of notice under the Act or the rules made thereunder, shall be returned within thirty days of the issue of said notice or within thirty days from the date of expiry of the period for issue of said notice.
Provided that if the said input or capital goods is subsequently used in the manufacture of final products or the provision of taxable services, the manufacturer or output service provider, as the case may be, shall be entitled to take the credit of the amount equivalent to the CENVAT credit paid earlier subject to the other provisions of these rules.
Provided that the transfer of the right to use shall be for commercial exploitation including the right to reproduce, distribute and sell such software and the right to use the software components for the creation of and inclusion in other information technology software products
– In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 133 of the Finance Act, 1999 ( 27 of 1999), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts high speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, upto 20%, by volume, that is a blend.
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 makes the following amendments in the notification of the Government of India in the Ministry of Finance.
The principal notification No. 2/2008-Central Excise, dated the 1st March, 2008 was published vide number G.S.R. 130(E), dated the 1st March, 2008 and last amended vide notification No. 04/2009- Central Excise, dated the 24th February 2009, published vide number G.S.R. 119(E), dated the 24th February 2009.
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) and in supersession of the Government of India in the Ministry of Finance (Department of Revenue) notification No.23/2006- Central Excise, dated the 1st March 2006, published in the Gazette of India, Extraordinary.
The principal notification No. 10/2006-Central Excise, dated the 1st March, 2006 was published vide number G.S.R.100(E), dated the 1st March, 2006, and last amended vide notification No. 58/2008-Central Excise , dated the 7th December,2008 and published vide number G.S.R. 840(E), dated the 7th December,2008.
The principal notification No. 6/2006-Central Excise, dated the 1st March, 2006 was published vide number G.S.R.96(E), dated the 1st March, 2006 and last amended vide notification No. 4/2009-Central Excise, dated the 24th February, 2009 and published vide number G.S.R. 119(E), dated the 24th February, 2009.
The principal notification no. 5/2006-Central Excise, dated the 1st March, 2006 was published vide number G.S.R. 9 5(E), dated the 1st March, 2006, and last amended vide notification No. 4/2009-Central Excise, dated the 24th February, 2009 and published vide number G.S.R. 119(E), dated 24th February, 2009.
