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Circular No.652/43/2002-CX.6 I am directed to refer to Board’s Circular No.593/30/2001-CX dated 19.10.2001 relating to allotment of PAN based Registration Numbers wherein it was prescribed that Range Officers would themselves allot the said numbers for multi unit companies. Attention is also drawn to Board’s Circular No.493/59/99-CX, dated 12.11.99 wherein it was stipulated that in respect of multi unit companies the 15 digit ECC Number (now converted to 15 digit PAN based Registration Number)
Circular No.651/42/2002-CX
Circular No.650/41/2002-CX In this regard Board’s attention has been drawn to a decision of CEGAT in the case of M/s. KIRLOSKAR ELECTRIC Co. Vs. CCE , Bangalore. In this case, CEGAT has held that the assessee is entitled to Modvat credit on the inputs used in the finished products which were destroyed due to circumstances beyond their control and on which duty remission has been granted by the Department. While delivering this judgement
Circular No. 649/40/2002-CX I am directed to state that representations have been received from the trade and industry seeking clarification on the computation of the exemption limit available to a textile processor undertaking stentering of cotton fabrics with the aid of an open-air stenter and the definition of an open-air stenter. The matter has been examined carefully and the clarification is as given below.
Circular No. 648/39/2002-CX I am directed to refer to Part III of Chapter 7 of Central Excise Manual issued in September 2001relating to Simplified Export Procedure for exempted units and to say that representations from small scale manufacturers have been received by Board with a request to accept Sales Tax documents as proof of export for the supplies made to other domestic manufacturers who use the said goods in manufacture/packing of goods for export
Whereas the Central Government is satisfied that a practice 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 Excise Act), on the bodies built by independent body builders on the motor vehicle chassis
In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.40/2001-Central Excise (N.T.), dated 26th June, 2001
In exercise of the powers conferred by rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No.42/2001-Central Excise (N.T.), dated the 26th June 2001
Circular No.645/36/2002-CX I am directed to refer to Board’s Circular No.101/12/95-CX.8 dated 22.02.95 which stipulates reversal of modvat (cenvat) credit taken on the inputs which are subsequently written off being obsolete or unfit for use.
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) on Aviation Turbine Fuel, falling under Chapter 27 of First Schedule to the Central Excise Tariff Act, 1985 (8 of 1986) under the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act) and according to the said practice
