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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.
Circular No. 701/17/2003-CX I am directed to say that representations have been received expressing doubt whether unutilized CENVAT Credit of Additional Duty of Excise levied under Additional Excise Duty (Goods of Special Importance) [AED(GSI)] Act, 1957 paid on the fabrics used for the manufacture and export of ready made garments can be refunded in terms of rule 5 of CENVAT Credit Rules, 2002( hereinafter referred as to the said rules). A view has been expressed that refund of such credit can not be granted as in the first place,
Whereas the Central Government is satisfied that a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on softy ice cream and non-alcoholic beverages dispensed through vending machines, falling under Chapters 20, 21 or 22 of the First Schedule to the Central Excise Tariff Act, 1985
The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R 127 (E) dated the 1st March, 2002 and was last amended by notification No. 18/2003-Central Excise, dated the 3rd March , 2003 (G.S.R 182 (E) dated the 3rd March 2003
